9911796707
TMI Blog2020 (3) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... . Yashpal, Advocates, in both petitions. For the Respondents : Mr. Ashok Sharma, Advocate General with Mr. J.K. Verma, Mr. Adarsh Sharma, Ms. Ritta Goswami & Mr. Nand Lal Thakur, Addl. Advocate Generals and Mr. Rajat Chauhan, Law Officer, for respondents No.1 & 3/State, in both petitions. Mr. Rajesh K. Sharma, Assistant Solicitor General of India, for respondents No.2, 4 & 5/ Union of India, in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1956. They had paid, inter-alia, excise duty under the Central Excise Act, 1944 and the National Calamity Contingent Duty (NCCD), to the sellers of goods while effecting purchase of goods. They used to avail Input Tax Credit (ITC) of the Value Added Tax paid under the H.P. Value Added Act, 2005, on purchases of goods and utilized the same towards payment of VAT payable on sale of goods u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the due date for filing the Form GST TRAN-01 was reflected as 27.12.2017 instead of 31.12.2017. The GST Council extended the last date for filing the annual GST return in Form GSTR-9 and reconciliation statement in FORM GSTR-9 'C' for the Financial Year 2017-2018 upto 31.01.2020. 5 Learned counsel for the petitioners argued that implementation of GST Law introduced w.e.f. 01.07.2017, is still ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by a Coordinate Bench of this Court in CWP No.2169 of 2018, titled M/s Jay Bee Industries versus Union of India and others, decided on 16.11.2019 and various other judgments passed by different High Courts, whereunder, similarly situated persons, like the petitioner, were permitted to file Form GST TRAN-I either electronically or manually by a specified date. He has also produced on record the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments cited supra and in view of the factual position, which is not disputed by learned Advocate General, the present writ petition is disposed of by directing the respondents to allow the petitioner to file Form GST TRAN-I either electronically or manually on or before 31.03.2020. It is clarified that we have not expressed any opinion on the merit of the claim of the petitioners in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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