9911796707
TMI Blog2020 (3) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... his writ-application under Article 226 of the Constitution of India, the petitioner prays for the following reliefs:- "24(A) be pleased to issue a writ of mandamus directing the learned Respondents to act on the representations made by the petitioner and grant transitional input tax credit under Section 140 of the GST Acts as claimed by the petitioner in GST TRAN-1 which is "saved" but not "filed"; (B) Pending notice, admission and final hearing of this petition, be pleased to direct the learned respondents to act on the representations made by the petitioner and grant transitional input tax credit under Section 140 of the GST Acts as claimed by the petitioner in GST TRAN1 which is "saved" but not "filed"; (C) Ex-parte ad-interim r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to carry forward the same under the Central/Gujarat Goods and Service Tax Act, 2017, [herein after referred to as 'The Act, 2017'], which is came into force from 01st July, 2017 and according to the provisions of Section-140 of the Act read with Rule 117 of the Central Goods and Services Tax Rules, 2017 [hereinafter referred to as, 'The Rules']. 6. The petitioner has tried to upload the Form GST TRAN-1 as prescribed under Rule 117 of the GST Rules. However, the same could not be uploaded. The petitioner was able to save the form online. 7. In view of the aforesaid situation and in view of the Order No.1/2020-GST, dated 7th February, 2020 passed by the Central Board of Indirect Taxes and Customs with regard to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAN-1 on or before 30th March, 2020. Moreover, the petitioner is entitled to credit of Cenvat as per the decision of M/S Siddharth Enterprises Vs. The Nodal Officer; Special Civil Application No.5758 of 2019 and allied matters; decided on 6th September, 2019. The petitioner is entitled to avail the benefit of Cenvat Credit under Section-140( 3) of the Act irrespective of time limit prescribed under Rule-117 of the CGST Rules as observed in the aforesaid judgment. The relevant reads thus:- 42. Article 300A provides that no person shall be deprived of property saved by authority of law. While right to the property is no longer a fundamental right but it is still a constitutional right. CENVAT credit earned under the erstwhile Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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