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TMI Blog2022 (4) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... oners. Mr. A.G. Talhar, Assistant Solicitor General for respondent No. 1 & 2. Mr. P.P. Dawalkar, Advocate for respondent No. 2 in WP Nos. 2254/20, Mr. A.R. Kale, Mr. K.N. Lokhande, Mr. S.P. Towari, Mr. A.S. Shinde, AGP for respondent-State in respective matters. ... ORAL JUDGMENT : 1. Writ Petition No. 13347/2019 is not on board. By consent of parties, taken on board. 2. Rule. Mr. A.G. Talhar, learned ASG and Mr. P.P. Dawalkar waive service for respondent Nos. 1 and 2, in respective matters. The respective learned AGP waives service for respondents State. By consent of parties, Rule is made returnable forthwith. This bunch of writ petitions is being disposed of by a common order in view of the identical issue involved. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said mistake which was not allowed. The petitioner accordingly filed this writ petition inter-alia challenging the virus of Rule 117 and 120A of the Central Goods and Services Tax Rules, 2017. 6. Mr. Patkar, learned counsel for the petitioner placed reliance on the judgment in the case of Nelco Limited Vs. Union of India, 2020 SSC OnLine Bom 437 and also on section 140 and Rule 117 (1) and would submit that the time prescribed under Rule 117 (1) is directory. He submits that though the petitioner has sought credit of the tax credit recoverable under the old regime by following the said procedure under Rule 117 r/w. 140, the respondents have not entertained the said application. 7. Mr. Patkar, learned counsel for the petitioner invite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the petitioner that the petitioner had already filed form TRAN-1 for transitional credit benefits under section 140 (3) of the Central Goods and Services Tax Act, 2017 and section 140 (3) of the Maharashtra Goods and Services Tax Act, 2017, respectively. However, since the petitioner missed out certain amount by mistake, the petitioner had applied for correction in Form TRAN-1 and thereafter, to file Form TRAN-2. 10. It is not in dispute that the challenge to the virus of section 140 and Rule 117 is negatived by this Court in the case of Nelco Limited (supra). 11. 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 peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Private Limited (Supra) and also Nelco Limited (supra) relied upon by the learned counsel for the parties, respectively. The said authority shall take appropriate decision within four weeks from today. This order shall be communicated within one week from the date of passing of the order. If the case of the petitioner is accepted by the authority, the reliefs as sought by the petitioner shall be granted within four weeks from the date of allowing such application. If the order is adverse against the petitioner, the petitioner would be at liberty to file appropriate proceedings. 14. Writ petitions are disposed of in aforesaid terms. Rule is made absolute in aforesaid terms. No order as to costs. 15. Parties to act on authenticated copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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