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2020 (3) TMI 1148 - HC - GSTCENVAT credit/transitional credit - inputs/input services/capital goods - situation prior to GST regime - denial on the ground that the case of the petitioner does not fall under the category of technical error - HELD THAT:- Similar issue decided in the case of UNION OF INDIA & ORS. VERSUS ADFERT TECHNOLOGIES PVT. LTD. [2020 (3) TMI 188 - SC ORDER] where it was held that the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today. Thus, respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. As this Court has allowed this writ petition, the respondent shall not cancel the GST registration of the petitioner. The respondent shall be free to take appropriate action in accordance with law after permitting the petitioner to remove the technical glitch (omission while uploading the information on GST Board). Petition allowed.
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