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2021 (3) TMI 640 - HC - GSTSeeking to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties - non-refund/adjustment of the unavailed CENVAT Credit existing in the name of the Petitioner - vires of time limit to file Form TRAN-1 specified in Rule 117(1) & 1(A) & Rule 120A of the Central Goods and Service Tax Rules, 2017 - vires of due date contemplated under the Rule 117 of the CGST Rules to claim the transitional credit within a specified period of time being procedural in nature - refund/carry forward the unavailed CENVAT Credit in the Electronic Ledger maintained by the Petitioner. HELD THAT:- On the introduction of GST regime, Government granted opportunity to registered persons to carry forward unutilized credit of duties/taxes paid under different erstwhile taxing statues. GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load simple forms electronically whereas there were a number of steps and columns in TRAN-1 forms thus possibility of mistake cannot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. The issue is no more res integra as the delay and all other aspects have been dealt with by the Hon'ble Courts one after another, and the propositions of permission to make the necessary amendments in light of the new regime of GST have been affirmed upto the Hon'ble Supreme Court in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT]. This Court grants liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer) for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner's assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit - Petition allowed.
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