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TMI Blog2020 (12) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA, THE SECRETARY TO THE GOVT. OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE [ 2019 (12) TMI 1162 - RAJASTHAN HIGH COURT] where it was held that 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. Liberty 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 copy of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the writ petition, validity of Rule 117 of the CGST Rules has also been challenged. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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