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TMI Blog2020 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Y OF FINANCE [ 2019 (12) TMI 1162 - RAJASTHAN HIGH COURT ] where it was held that 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. Accordingly, liberty is granted to the petitioner to make an application before GST Council through Standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents should give effect to Form TRAN-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit of ₹ 4,52,768/-. Order passed in Obelisk Composite Technology LLP (supra) reads as under: 1. Heard learned counsel for the respective parties. 2. In the present writ application, the petitioner M/s Obelisk Composite 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in SBCWP No. 4315/2019 (M/s Shree Motors Vs. Union of India Ors.) which was disposed of vide order dated 21.11.2019. 8. Accordingly, upon taking the aforesaid submissions into consideration, we are of the considered view that the challenge to the constitutional validity of Rule 117 no more being res integra, this Court cannot entertain 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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