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2021 (6) TMI 10 - HC - GSTFiling form GST TRAN-1 - transitional credit of CENVAT credit - HELD THAT:- Situation similar to the one faced by the present Petitioner has already been considered by this Court in the case of M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT]. In the said case as well, the Petitioner had committed an inadvertent error in showing available stock of goods as on 30th June, 2017 in Column 7(d) instead of 7(a) of the TRAN-1 Form. Noting and relying upon the judgments of this Court in BHARGAVA MOTORS VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 899 - DELHI HIGH COURT] and KUSUM ENTERPRISES PVT. LTD., SANKO GOSEI TECHNOLOGY INDIA PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 945 - DELHI HIGH COURT], the Court had directed the Respondents to enable the Petitioner to rectify TRAN-1 Form. On 4th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could be deemed to be mandatory. The time period was introduced on 7th March, 2018 through Notification No. 12/2018-CT. By virtue of this notification, in terms of Rule 117(4)(iii)(b), the time period was specified to be up to 31st March, 2018. Thus, even if the retrospective amendment to Section 140, (introduced through Section 128 of the Finance Act, 2020) is taken into consideration, there cannot be any denying the fact that on the date when the Petitioner made an attempt, no time period had been specified. The Respondents are directed to either open the online portal so as to enable the Petitioner to file the rectified TRAN-1 Form electronically, or accept the same manually with necessary corrections, on or before 30th June, 2021 - petition allowed.
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