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TMI Blog2020 (1) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. vs. Union of India and others" and CWP-32868- 2019 titled as "Girdhari Lal Aggarwal Contractors Pvt. Ltd. vs. State of Haryana and others". For brevity, facts have been taken from CWP- 14192-2019. The petitioner namely, 'Silicon Constructions Pvt. Ltd.' has filed the present writ petition, wherein, the pleaded case is that it is engaged in the business of providing of service of construction and sale of residential flats as well as renting of commercial establishments. The petitioner is registered with Service Tax Department as also with State Tax Authorities and having VAT registration too. The prayer made in the writ petition is inter alia seeking directions to the respondents to credit the 'Input Tax Credit', b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permit the petitioner to file or revise, where already filed incorrect TRAN-1s either electronically or manually statutory Form(s) TRAN-1s on or before 30.12.2019. Upon notice issued by this Court on 24.05.2019, respondents have put in appearance. Counsel for the respondents further points out that the date for filing or revising the earlier filled incorrect TRAN-1 has been extended by the Department till 31.12.2019. Counsel for the petitioner has further informed the Court that the respondent-authorities in spite of the judgments passed by this Court as well as Gujarat and Delhi High Courts, have not permitted the benefit of unutilized credit in terms of the judgments by not opening the relevant portal or filing of the manual TRAN-I for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the parties, we have gone through the order of Division Bench (supra) relied upon by the petitioner. Learned counsel for the respondents have not been able to seriously dispute the fact that the present case is also covered by the aforesaid judgment of this Court dated 04.11.2019 as also the interim order reproduced here above. Accordingly, the present writ petition is allowed in the same terms as "CWP-30949-2018 titled as Adfert Technologies Pvt. Ltd. vs. Union of India and others", decided on 04.11.2019. However, in view of the fact that it is also not disputed before us that the date of filing of the manual returns has been extended upto 30.12.2019, the operative part of the directions shall read as under:- "Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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