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2020 (3) TMI 1036 - HC - GSTFiling of Form GST TRAN-1 - transitional credit - HELD THAT:- In view of the Order No.01/2020 of the GST, the grievance of the petitioner can be redressed, if the respondents are directed to allow the petitioner to upload the Form GST TRAN-1 on or before 31st March, 2020. The petitioner is entitled to claim credit of Cenvat as per the decision of the Coordinate Bench of this Court in the case of M/S SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL VERSUS THE NODAL OFFICER [2019 (9) TMI 319 - GUJARAT HIGH COURT] wherein, it is held that the petitioner is entitled to avail the benefit of Cenvat Credit under Section 140(3) of the Act irrespective of time limit prescribed under Rule 117 of the Rules. The respondents are directed to permit the petitioner to upload the Form GST TRAN-1, which is saved by the petitioner as per the Order No.1/2020-GST, dated 7th February, 2020 passed by the Central Board of Indirect Taxes and Customs. Such exercise shall be completed within a period of two weeks from the date of the receipt of the order.
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