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TMI Blog2020 (3) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... d of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN -1 on or before 31st March 2020. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 17167 of 2019 - - - Dated:- 11-3-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: MR HASIT DAVE(1321) for the Petitioner(s) No. 1,2 MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2,3,4,5 ORAL ORDER (PER : MR. JUSTICE BHARGAV D. KARIA) 1. Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for and on behalf of the respondents. 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Officer appointed by the GST Department for redressal of its grievances. In spite of the efforts made by the petitioner, the case of the petitioner was not considered by the competent authority so as to enable the petitioner to claim credit of CENVAT in view of transitional provisions of Section 140 of the Act, 2017 as on 1st July 2017. Learned advocate Mr. Mishra for the petitioner submitted that the petitioner is entitled to credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. 6. Learned advocate for the petitioner relied upon the decision of a Coordinate Bench of this Court in the case of M/s Siddharth Enterprises vs. The Noda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty already paid by him. It also is a serious affront to his right to carry on his trade or business guaranteed under Article 19(1)(g) of the Constitution. On both the counts, therefore, that portion of sub rule (3A) of rule must fail. 40. The liability to pay GST on sale of stock carried forward from the previous tax regime without corresponding input tax credit would lead to double taxation on the same subject matter and, therefore, it is arbitrary and irrational. 41. C.B.E. C. Flyer No.20, dated 1.1.2018 had clarified as under : (c) Credit on duty paid stock : A registered taxable person. Other than manufacturer or service provider, may have a duty paid goods in his stock on 1st July 2017. GST would be payable on al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the respondents may be directed to consider the case of the petitioner after verification of credit of CENVAT as well as service tax available to the petitioner as on 1st July 2017 so as to enable the petitioner to upload form GST TRAN -1 on or before 31st March 2020 in view of the order No.01/2020 GST dated 7th February, 2020 issued by Government of India, Ministry of Finance. 8. On the other hand, learned standing counsel Mr. Ankit Shah for the respondents submitted that as per the respondents, there are no technical glitches found in the case of the petitioner and therefore, the petitioner was not allowed to upload the form GST TRAN -1. On a specific query put to the learned advocate for the respondents that whether the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Indirect Taxes and Customs) New Delhi, the 7th February, 2020 Order No.01/2020 GST Subject : Extension of time limit for submitting the declaration in Form GST TRAN -1 under Rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases In exercise of the powers conferred by sub rule (1A) of Rule 117 of the Central Goods and Services Tax Rules, 2017 read with Section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and its 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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