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TMI Blog2020 (9) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars. Thus, liberty granted to the petitioners to make an application before GST Council through Standing Counsel, who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odhpur vide order dated 12.12.2019. Hence, present petitions were liable to be disposed of in terms of the order passed in Obelisk Composite Technology LLP (supra). In all the writ petitions, petitioners have prayed that they may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 (for short the CGST Act ) read with Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ) in order to enable the petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit. In both the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Application No. 4252 of 2018) decided on 12th/19th September, 2018 and the challenge to the constitutional validity of Section 140 (3) of CGST Act and the proviso to Rule 117 of the Rules were dismissed. 6. Learned counsel for the State further submits that the Union of India has extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under Sub-rule 1(A) of Rule 117 requires the petitioner to make application through the GST counsel who may make a recommendation to the Commissioner who shall act on the basis of such direction of the counsel. 7. In this respect, our attention was drawn to a judgment passed by this Court in SBCWP No. 4315/2019 (M/s Shree Motors Vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion rendered by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur in Obelisk Composite Technology LLP (supra). Accordingly, we grant liberty to the petitioners 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 petitioners assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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