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TMI Blog2021 (9) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court, the amendment does not affect the right of the petitioner to claim transitional credit and it would be unnecessary to deal with the Constitutional challenge to it. Further, the petitioner is at liberty to apply for the transitional credit of ₹ 6,04,47,033/- which shall be dealt with by the department and disposed of by the department in accordance with law. Petition disposed off. - W.P.(C) 8026/2021 & CM 24992/2021 - - - Dated:- 2-9-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through : Mr. Tarun Gulati, Sr. Adv. With Mr. Alok Yadav, Adv. Respondents Through : Mr. Asheesh Jain, CGSC with Mr. A.K. Gupta, Adv. for UOI. Mr. Harpreet Singh, Sr. Standing counsel wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely resting on the fact that statute (CGST Act) did not prescribe for any time limit for availing the transition of the input tax credit. There are several other grounds and reasons enumerated in the said decision and discussed hereinafter, that continue to apply with full rigour even today, regardless of amendment to Section 140 of the CGST Act. 25. ......... After the retrospective amendment of Section 140, we can interpret that the power to fix the timeline and its extension has been prescribed to the Central Government which was done vide Rule 117. This Rule provides for a time period of 90 days and also stipulates that the same can be extended for a further period not exceeding 90 days. However, under Rule 117(1A), multiple exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 in as much as it is a case of revision of Trans-1 and not a fresh filing of Trans-1. 5. After hearing both the sides, we find the judgment of SKH Sheet Metals Components (supra) covers the issue in hand. In view of the above observations made by this Court, the amendment does not affect the right of the petitioner to claim transitional credit and it would be unnecessary to deal with the Constitutional challenge to it. Further, the petitioner is at liberty to apply for the transitional credit of ₹ 6,04,47,033/- which shall be dealt with by the department and disposed of by the department in accordance with law and subject to the further order of the Hon ble Supreme Court in SLP (C) No.7425-7428/2020. 6. Accordingly, the Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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