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TMI Blog2020 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... on the understanding that the GST TRAN-1 could not be filed on account of technical glitch and thus following the circular no. 39/13/2018-GST dated 3.4.2018, the request was rejected. - Prima facie, the said order does not even take into account the arguments of the petitioners for revision of the GST TRAN-1 FORM. Thus, we set aside the order dated 22.1.2020 with a direction to the respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the credit can be taken within a period of 90 days by submitting a FORM GST TRAN- 1, however, the proviso to the Rule 117 (1) of the CGST Rules empowers the Commissioner to extend the period of 90 days. Learned counsel for the petitioner argues that the date of submission in the case of petitioner of TRAN-1 was extended vide Order No. 3/17 dated 21.09.2017, Order No. 7/17 dated 28.10.2017 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund of the amount of ₹ 12,69,781/-, which was omitted to be mentioned in FORM GST TRAN-1, in fact, the petitioner should have resorted to amending the declaration under Rule 120-A instead of filing an application for refund, however, as the refund application was under wrong legal advise, the same stood rejected on 22.4.2019 solely on the ground that there is no provision for refund as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas in the case of the petitioner, the GST TRAN-1 had already been filed and he only wanted to revise the said declaration under GST TRAN-1 and the power to condone the delay vested with the Commissioner. Learned counsel for the respondents on the other hand argues that if the matter is remanded, the respondent no. 3 shall consider the matter afresh. In view of the submissions made at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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