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TMI Blog2020 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition allowed. - W.P. No.17069/2019 - - - Dated:- 12-3-2020 - S.C. Sharma And Shailendra Shukla JJ. For the Petitioner : Shri Sumit Nema, learned Senior Advocate with Shri Piyush Parashar, learned counsel For the Union of India : Shri Abhishek Tugnawat, learned counsel For the Respondent 1,3 5 : Shri Prasanna Prasad, learned counsel ORDER The petitioner before this Court has filed the present petition being aggrieved by communication dated 01/05/2019, issued by the Office of Superintendent, Central Goods Service Tax and Central Excise, Indore wherein the respondent no.8 by referring to letter C. No.CGST/R-III/Div- III/Misc/2018-19/19 dated 16/04/2019 has disallowed the legitimate and rightful un-availed CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as noted its various previous orders and directed as under: 11. Accordingly, a direction is issued to the Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019 and thereafter, process the Petitioner's claim for ITC in accordance with law. The petition is disposed of in the above terms. 12. We fully agree with findings of Hon'ble Gujrat and Delhi High Court noticed hereinabove and find no reason to take any contrary view. We are not in agreement with the cited judgment by the Revenue of Hon'ble Gujrat High Court in Willowood Chemicals case (Supra) as the Gujrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. In the present case there is an additional prayer made by the petitioner and the petitioner's contention is that he has filed a writ petition against disallowance of the legitimate and rightful unclaimed availed CENVAT credit on capital goods pertaining to the time period preceding to the introduction of Goods and Service Tax Act, to the GST Electronic Credit Ledger of the petitioner's company under Section 140 of Central Excise and Service Tax Act, 2017. A prayer has been made for restraining the respondents from canceling the GST registration. As this Court has allowed this writ petition, the respondent shall not cancel the GST registration of the petitioner. The respondent shall be free to take appropriate action in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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