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TMI Blog2020 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and the parameteria provisions of the U.P. GST Rules provides for carry forward of tax or duty credit under any existing laws or on goods held in stock on the appointed day. The appointed day under the GST regime was 01.07.2017. Learned counsel for the Central GST and the learned Special Counsel for State GST could not inform as to whether any recommendation under sub - Rule (1 A) of Rule 117 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the respondent nos. 4, 5 7 and Sri C.B. Tripathi, learned Special Counsel for respondent no.6. 2. None appears for respondent nos. 1, 2 and 3 although notice has been duly served upon the Additional Solicitor General of India, High Court, Allahabad. 3. In paragraph 5 of the writ petition, the petitioner has stated that he is primarily engaged in retail trade of cosmetics a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the U.P. GST Rules provides for carry forward of tax or duty credit under any existing laws or on goods held in stock on the appointed day. The appointed day under the GST regime was 01.07.2017. 5. Rule 117 (1) and (1A) provided for period for submission of TRAN 1 form, which is reproduced below: Tax or duty credit carried forward under any existing law or on goods held in stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004: (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2020, in respect of registered persons who could not submit the said declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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