TMI Blog2019 (6) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... or The Petitioner (s) : MR.PARTH CONTRACTOR (7150) For The Respondent (s) : MR ANKIT SHAH (6371) AND NOTICE SERVED BY DS (5) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: ( a) Issue a writ, order or direction in the nature of mandamus directing the respondents to grant the benefit of ₹ 5,21 crores to the petitioner no.2 which is not reflected in the electronic credit ledger for the State of Gujarat. ( b) Issue a writ, order or direction in the nature of mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court may deem fit. 2 On 20th September 2018, this Court passed the following order: 1. Petitioners have raised multiple grievances with respect to the implementation of GST. The main grievance of the petitioners is that the credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner no.1 in Tran1 form is not shown in the electronic credit ledger account. Due to this, the petitioners are unable to avail such credit. On account of this, after transfer of business from petitioner no.2 to petitioner no.1, such credits are not allowed to be transferred and availed by the transferee. 2. NOTICE, returnable on 11.10.2018. Direct se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t July 2017, if the same is not taken before 20th October 2018. It is to be noted that the Respondents have extended the time to the file TRANS1 and TRANS2, but no such extension has been granted to extend the time to file GSTR3B. Thus, in the above facts, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it, the Petitioners would manually file with the Respondents a copy of its revised TRANS1, ITC01 and also GSTR3B at Mumbai (in physical form). 8. On the basis of the revised TRANS1, ITC02 and the GSTR3B at Mumbai (to be certified by the Commissioner at Mumbai), the petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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