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2020 (3) TMI 66 - HC - GSTReopening of portal for filing of Form GST TRAN – 1 - transitional credit - restraint on the respondent from cancelling the GST registration - whether the petitioners are entitled to carry forward CENVAT Credit balance as on 30th June 2017 under Section 140 of the CGST Act, 2017 in absence of uploading form TRAN1 due to technical glitches? HELD THAT:- This question is no more res integra in view of decision of Coordinate Bench in case of M/S SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL VERSUS THE NODAL OFFICER [2019 (9) TMI 319 - GUJARAT HIGH COURT] where it was held that The respondents are directed to permit the writapplicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. Thus, dictum of law as declared in above decision would be applicable to the facts of this case also as the petitioners are not be able to upload form TRAN1 due to technical glitches. The respondents are directed to permit the petitioners to upload the declaration in form TRAN1 and as per order dated 7th February 2020 passed by the Central Board of Indirect Taxes and Customs, the petitioners will be entitled to upload Form TRAN1 before 31st March 2020 to claim credit of CENVAT under Section 140(3) of the CGST Act, 2017 - Petition disposed off.
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