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TMI Blog2020 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, we grant liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer) for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith. Accordingly, liberty is granted to the petitioner to make an application before GST Council through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mr. Subash Kumar Jindal Advocate, Mr. Mohit Khandelwal Advocate, Mr. Harsh Sharma Advocate on behalf of Mr. Tanuj Agarwal Advocate, Mr. Naresh Kumar Sejvani Advocate, Mr. Pulkit Agarwal Advocate on behalf of Mr. Vikram Kumar Gogra Advocate. For the Respondent(s) : Mr. R.D. Rastogi, Additional Solicitor General assisted by Mr. Aneesh Khandelwal Advocate through Video Conferencing, Mr. Kinshuk Jain, Senior Standing Counsel for Goods and Service Tax Department, Mr. Anand Sharma Advocate through Video Conferencing, Ms. Manjeet Kaur Advocate through Video Conferencing, Mr. Nikhil Simlote Advocate with Mr. Hitesh Mishra Advocate on behalf of Mr. R.B. Mathur Advocate, Mr. Siddharth Ranka Advocate with Mr. Muzaffar Iqbal Advocate and Mr. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposite Technology LLP through its partner has made a prayer seeking writ of mandamus to the effect that the filing of declaration in form GST Trans- 1 may be allowed to enable the petitioner to claim transition credit of eligible duties on the appointed day in terms of Section 140 of the Central Goods and Service Tax Act, 2017 and to credit the same in its relevant ledger account or in the alternative to refund the eligible amount to the petitioner. 3. A further prayer has been made to declare Rule 117 of the CGST Rules to claim transitional Credit violates the Constitutional provisions and therefore it may be turned down or ordered to be read down as if there is no last date to file TRANS-1. 4. A further prayer has been made to dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertain such prayer and accordingly reject the same, however, considering the fact that the Union of India and the Finance Department have extended the period contemplated under Rule 1A of Rule 117 till 31st December, 2019, we grant liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer) for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner s assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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