TMI Blog2019 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... equired return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Notification dated 9th October, 2019 on extension of time to file GST TRAN 1 form till 31st December, 2019, vires challenge is not pressed by Mr. Raghavan - the petitioner stands entitled to file revised GST TRAN 1 form up to 31st December, 2019. Since Revenue has not acted upon the law whereby CENVAT credit can be denied but is otherwise resisting claim for availing the credit on omission by error on upl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n W.P.(C) 3736/2018 ( Krish Automotors Private Limited Vs. Union of India Ors .). Lastly on Adfert Technologies Pvt. Ltd. Versus Union of India and ors. dealt with by a Division Bench of High Court of Punjab and Haryana on judgment dated 4th November, 2019. Mr. Kundalia, learned advocate appears on behalf of Union of India and submits, eligibility to cause transition is dependent on having filed service tax return (ST-3). Petitioner did not file such return. Hence, there should not be interference on petitioner s challenge to letter dated 26th March, 2019, issued by Additional Commissioner of State Tax. Mr. Raghavan submits in reply, ST-3 return was filed online but revised return could not be so fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such a manner as may be prescribed. Inserted by notification 3rd proviso in sub-rule (2) of rule 7, Service Tax Rules, 1994 required return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Facts are that petitioner filed ST-3 return for the period on 15th August, 2017. Revised return was filed manually on 15th September, 2017. Requirements ..... X X X X Extracts X X X X X X X X Extracts X X X X
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