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TMI Blog2021 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... 75/2019 - - - Dated:- 27-5-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Sumit K. Batra and Mr. Manish Khurana, Advocates. Respondents Through: Mr. Amit Bansal, Sr. Standing Counsel with Ms. Vipasha Mishra, Advocate for R-2 3. JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J. 1. The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately. 2. Briefly stated, the facts of the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 27th August, 2018 wherein it was observed: It is contended that without a order, on the merits mere rejection cannot be appealed. Learned Standing Counsel who accepts notice on behalf of the respondent stated a formal order examining the petitioner's contentions on the merit an adducing reasons would be made. The respondent shall ensure that the concerned Assistant Commissioner or appropriate adjudicating authority, complete the proceedings in this regard and passes a reasoned order within six weeks from today, after granting appropriate opportunity to the petitioner to adduce all arguments available to it. 4. Pursuant to the aforesaid directions, Respondent No. 3 herein- Assistant Commissioner, Central Tax, vide its o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices through the GST TRAN-1 form (hereinafter TRAN-1 Form ). In this backdrop, the Petitioner submits that since TRAN-1 Form was not filed, the entire amount of CENVAT credit will become redundant. It is also contended that since the CENVAT credit was granted pursuant to the order dated 5th October, 2018 passed by the Commissioner and the order dated 8th May, 2019 passed by the Commissioner (Appeals), which is after the appointed date of 1st July, 2017 when the GST regime came into force, the Petitioner should be allowed to file the necessary form for transitioning the accumulated credit. Thereafter by way of a communication dated 20th November, 2019, Petitioner was intimated that in order to carry forward the said taxes under the GST r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. There were technical glitches/shortcomings persisting in the GST portal and as a result thereof, the cut-off dates and timeline prescribed were extended pursuant to GST notifications. This Court has been extending benefit on account of the aforesaid shortcomings to several taxpayers. This factor alone would have been sufficient to allow the present petition. However, in the instant case, there is an additional factor which goes in favour of the Petitioner, i.e the CENVAT credit has been allowed in favour of the Petitioner pursuant to the orders passed by the authorities in 2018-19 i.e., after the cut-off date. In these circumstances, the Petitioner may not have genuinely anticipated that he would be required to file TRAN-1 For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls (supra) which has been relied upon by the Revenue and distinguished the same in the judgment in Brand Equity (supra). In Brand Equity, the Court observed as under- Likewise, the judgment of the Gujarat High Court in Willowood (supra) is also not relevant. Moreover, the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. vs. Union of India [CWP No. 30949/2018 (O M) decided on 04.11.2019 ], took note of the decision in Willowood (supra), and observed that the Gujarat High Court itself, as well as this Court in subsequent judgements, has taken a contrary view to that expressed in Willowood (supra) [Ref: Siddharth Enterprises v. The Nodal Officer 2019-VIL-442-GUJ, Jakap Metind Pvt Ltd v Union of India 2019-VIL-556-GUJ an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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