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TMI Blog2022 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the order of the Supreme Court in case of Union of India Vs. Filco Trade Centre [ 2022 (9) TMI 514 - SC ORDER ]. It is also an admitted factual position that the period for submission of the form Tran-1 and Tran-2 or portal is open up till 30.11.2022. The petitioner having availed the said benefit and having attempted to submit his form Tran-1 and Tran-2 and where certain inadvertence took place. Under the said circumstances it cannot be said that the provision under Rule 120A would not be applicable. In the case of the petitioner or any other similarly placed person. In the instant case the circular dated 09.09.2022 is primarily a clarification instructions and the said clarificatory instructions cannot have an overriding effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.3 : Shri Maneesh Sharma, Advocate For the Respondent No.4 : Ms. Akanksha Jain, Dy. Govt. Advocate ORDER ON BOARD 1. The instant writ petition has been filed seeking for the following reliefs: 10.1. The Hon ble Court may kindly be pleased to allow the instant petition and direct the respondent authorities to reset/ reopen the GST portal filing the GST TRAN-1 form for the petitioner and in effect allow the petitioner to rectify the inadvertent of mistake its consultant or accept the physical copy of the Form GST TRAN-1 and allow eligible transitional credit to the petitioner as per Section 140 of CGST Act and credit such amount in the electronic credit ledger of the petitioner as Input Tax Credit of GST. 10.2 Any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. 6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. 3. It is said that subsequently the Supreme Court again vide order dated 02.09.2022 in case of Filco Trade Centre (Supra) have extended the submission of the Tran-1 and Tran-2 up till 30.11.2022. Meanwhile, the petitioner did submit their Tran-1 and Tran-2, however inadvertently when the said form was filled in the column showing total outstanding credit input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms filed earlier on the common portal, no further opportunity to again file or revise Tran-1/Tran-2, either during this period or subsequently, will be available to him . does not permit any person to revise the Tran-1 and Tran-2 applications submitted by a person already submitted in terms of the forms issued by the Department. That, when the circular itself prohibits or restrains permission for grant of revising the Form Tran-1 and Tran-2, the respondents have rightly not permitted the petitioner or have taken any decision on his representation. 7. The counsel for the Union of India further submits that after this court had instructed the Department to seek instructions in respect of the applicability of Rule 120A of the GST Rules i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h further period as may be extended by the Commissioner. 10. Referring to the aforesaid rules, the counsel for the petitioner submits that the statue itself provides for a permission to revise the declaration made by the party once. In the instant case, according to the counsel, a plain reading of the order of the Supreme Court does not anywhere reflect that the time extended by the Supreme Court was without applicability of Rule 120A. The Supreme Court has only extended the time so far as the opening of the portal is concerned making available the option to the registered persons to avail the said facilities. That, under said circumstances the provision of Rule 120A would had been automatically available for every person for revising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner having availed the said benefit and having attempted to submit his form Tran-1 and Tran-2 and where certain inadvertence took place. Under the said circumstances it cannot be said that the provision under Rule 120A would not be applicable. In the case of the petitioner or any other similarly placed person. The submission of the Union of India if at all if has to be accepted then the circular dated 09.09.2022 would have an overriding effect over the statute which otherwise may not be permissible under the law. All circulars and instructions issued by the respondents can be only of clarificatory in nature and it cannot had been diluting the statutory provision or for that matter making the statutory provision redundant. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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