9911796707
TMI Blog2022 (4) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the initial filing - HELD THAT:- Insofar as judgment of this court in the case of Heritage Lifestyles and Developers and Private Limited (supra) relied upon by the petitioners is concerned, a perusal of the said judgment indicates that the petitioner in that case was allowed to make such claim if the petitioner was otherwise eligible for credit of the amount. Considering those facts, this Court in the said judgment directed the respondents to accept the TRAN-1 filed by the petitioner and to give the due of input tax credit in the electronic credit ledger/input tax credit of the petitioner within two weeks from the date of the order. The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This bunch of writ petitions is being disposed of by a common order in view of the identical issue involved. 3. The learned counsel for the parties jointly state that the facts in all these petitions are almost identical and the judgment that would be delivered by this Court in Writ Petition No. 1690/2019 would apply to the other matters in this bunch of writ petitions. The statement is accepted. We are accordingly dealing with the facts in Writ Petition No. 1690/2019. 4. By this petition under Article 226 of the Constitution of India, the petitioner prays for a declaration that Rule 117 and Rule 120A of the Central Goods and Services Tax Rules, 2017 are ultra virus the Central Goods and Services Tax Act, 2017 and to be struck down. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 117 r/w. 140, the respondents have not entertained the said application. 7. Mr. Patkar, learned counsel for the petitioner invited our attention to the unreported judgment of this Court dated 5th November 2020 in the case of Heritage Lifestyles and Developers and Private Limited Vs. The Union of India delivered in Writ Petition (St) No. 3705/2020 and would submit that this Court in the said judgment has directed the respondents to accept the TRAN-1 Form filed by the petitioner and to give due credit of input tax credit in the electronic credit ledger/input tax credit of the petitioner within two weeks from the date of this order. He submits that this Court accordingly held that the time prescribed under Rule 117 (1) is directory and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court in the case of Heritage Lifestyles and Developers and Private Limited (supra) relied upon by the petitioners is concerned, a perusal of the said judgment indicates that the petitioner in that case was allowed to make such claim if the petitioner was otherwise eligible for credit of the amount. Considering those facts, this Court in the said judgment directed the respondents to accept the TRAN-1 filed by the petitioner and to give the due of input tax credit in the electronic credit ledger/input tax credit of the petitioner within two weeks from the date of the order. We are not inclined to accept the submissions of the learned counsel for the petitioners that by the said judgment, this Court had held that the provisions of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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