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TMI Blog2020 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... representations made by the petitioners and grant transitional input tax credit under Section 140 of the CGST Act as claimed by the petitioners in GST TRAN 1; B. Pending notice, admission and final hearing of this petition, this Hon'ble Court be pleased to direct the learned respondents to act on the representations made by the petitioners and grant transitional input tax credit under Section 140 of the CGST Act as claimed by the petitioners in GST TRAN 1; C. Ex parte ad interim relief in terms of prayer B may kindly be granted; D. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 2 On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India, 1999 (106) E.L.T. 3 (SC), for the proposition that if on the inputs the assessee had already paid the taxes on the basis that when the goods are utilised in the manufacture of further products as inputs thereto, then the tax on these goods gets adjusted which are finished subsequently. Thus, a right accrued to the assessee on the date when it paid the tax on the raw materials or the inputs and that right would continue until the facility available thereto gets worked out or until those goods existed. 4. Reliance was also placed upon the decision of the Supreme Court in the case of Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd., 1999 (112) E.L.T. 353 (SC), for a similar proposition. 5. It was submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the record of this court on or before the returnable date, if available. To be listed on the admission board." 3 Thereafter, this Bench passed the following order dated 19th February 2020: "1. Mr.Ankit Shah, the learned standing counsel appearing for the Union of India and Mr. Chintan Dave, the learned Assistant Government Pleader appearing for the State jointly make a statement that the issue will be resolved without fail by next date of hearing. 2. We do not see any good reason why this issue should not be resolved. 3. Post this matter on 26.02.2020 on top of the board. 4. We hope that, we are not constrained on the next date of hearing to pass a harsh order." 4 Today, when the mater is taken up for further hearing, a st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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