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TMI Blog2020 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... of two weeks from the date of the receipt of the order. - R/Special Civil Application No. 9237 of 2019 - - - Dated:- 26-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Uchit N Sheth for the Petitioner Mr Soaham Joshi, AGP Government Pleader And Mr Nirzar S Desai for the Respondent ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. Rule returnable forthwith. Mr. Nirzar Desai, the learned counsel waives service of notice of rule for and on behalf of the respondents nos.1 and 4. Mr. Soaham Joshi, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.2 and 3. 2. By this writ-application under Article 226 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to technical glitch, the same could not be uploaded, but the petitioner could able to save the form online. According to Mr. Sheth, there is no fault on the part of the petitioner so as to avail the benefit of transitional credit as per the Section-140 of the Central/ Gujarat Goods and Service Tax Act, 2017. 5. The facts are not in dispute. The petitioner is a Private Limited Company. In order to avail the benefit of Cenvat Credit of ₹ 59,37,604/- as per the return filed under the Finance Act for the quarter ending on 30th June, 2017 and excess input tax credit balance of ₹ 7,05,676/- as per the return filed under the Vat Act for the month ending on 30th June, 2017 for service tax was entitled to carry forward the same u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No.01/2019-GST dated 31.01.2019, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN- 1 till 31st March, 2020 for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council. Sd/- (Yogendra Garg) Principal Commissioner (GST) 8. In view of the aforesaid Order No.01/2020 of the GST, the grievance of the petitioner can be redressed, if the respondents direct to allow the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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