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2020 (8) TMI 331 - HC - GSTReopening of portal for filing of FORM GST TRAN 1 within the time stipulated - transitional credit - transition to GST regime - applicability of Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The issue has to be considered first by the learned Single Judge. Considering the stalemate now occasioned by reason of the earlier Writ Petitions numbered as W.P.(C). 9081/2018 and W.P.(C). 9067/2018, the learned Counsel seeks for withdrawing these writ petitions, without prejudice to their contentions. We are of the opinion that Writ Petition Nos. 9081/2018 and 9067/2018 can be permitted to be withdrawn - The Writ Appeals are disposed off recording the prayer for withdrawal and our permission so to do, with the reservation that it would be without prejudice to their contentions in the later writ petition, as raised to allow the input tax claim on the stock where tax has been paid under the VAT Act. The assessees cannot claim under the Circular and their case has to be considered on the other contentions raised independently. The order impugned in those orders need not detain the learned Single Judge in considering the merits of the contentions raised. But the department would be entitled to resist the claim of the petitioners on the very same reasoning that their defeault cannot be rectified - the Writ Appeals are disposed off with the above observation and direct the Registry to post the Writ Petitions before the learned Single Judge.
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