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TMI Blog2020 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Advocate For the Respondents : Mr. Pushpendra Yadav, Additional Advocate General, Mr. Gajendra Singh Thakur, Advocate Hearing convened through Video Conferencing: Mr. Abhishek Oswal, Advocate for the petitioner. Mr. Pushpendra Yadav, Additional Advocate General for the respondents No.1 and 2/State. Mr. Gajendra Singh Thakur, Advocate for the respondent No.3 and 4. The petitioner has approached this Court under Article 226/227 of the Constitution of India claiming following reliefs:- 1. To direct the respondents No.2 to grant an opportunity to the petitioner to file Trans 1 before due date i.e. 31.03.2020. 2. Yours Lordship may be please to issue a writ of mandamus directing the Respondent No.2 to allow fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er also the Board had extended the due date for filing Trans-1 from time to time. Learned counsel for the petitioner referred to Section 140 of the Central Goods and Service Tax Act, 2017 (for short the Act ) and Rule 117 of the Rules to the effect that the registered person should not be debarred to file his Trans 1, who could not file the same within time due to technical difficulties. Sub-section (3) of Section 140 of the Act provides for substantive right which cannot be curtailed or defeated on account of procedural lapses. Reliance was placed by the petitioner upon a judgment of the Division Bench of Punjab and Haryana High Court in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India Ors (CWP No.30949/2018 (O M) decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No.2 claiming that due to technical difficulties, the petitioner was unable to file Trans-1 within permissible time and requested to allow the petitioner to file the same so as to enable him to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of Section 140(3) of the Act. It was urged that no heed was paid by the respondents. Accordingly, a prayer was made that respondents be directed to consider and decide the said representation. Learned counsel appearing for the respondents did not object to the said prayer and stated that if the said representation is pending, the same will be decided by the respondents in accordance with law. After perusing the writ petition and hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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