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TMI Blog2020 (3) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... tely consider and allow the Transition credit to the petitioner, based on the manual TRAN 1 form, if so required, and transfer the entire Rs. 9,06,154/- for Unit 1 and Rs. 38,83,511 for their Vatva Unit, towards Excise Duty paid credit and Rs. 13,53,244/- (Rs. 6,13,672/- + 7,39,572/-) towards Service Tax Credit, in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 and allow filing/uploading of Form GST-TRAN-1 no; (A1) That the amount of Rs. 9.06,154 for Unit 1 and Rs. 38,83,511 for credit of Excise Duty of Vatva Unit and Rs. 13,53,244 for credit of service tax of Vatva Unit if not allowed as credit under TRAN-1 due to technical glitches should be paid in cash to the petitioner under the GST Regime. (B) Any other fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate Mr. Mishra for the petitioner submitted that the petitioner is entitled to credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. 6. Learned advocate for the petitioner relied upon the decision of a Coordinate Bench of this Court in the case of M/s Siddharth Enterprises vs. The Nodal Officer in Special Civil Application No. 5758 of 2019 and allied matters decided on 6th September 2019, wherein it is held that the petitioner is entitled to transitional credit of CENVAT as well as service tax as it is the legitimate right of the petitioner to carry forward credit of CENVAT as well as service tax under the Act, 2017: "38 By not al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit would lead to double taxation on the same subject matter and, therefore, it is arbitrary and irrational. 41. C.B.E. & C. Flyer No. 20, dated 1-1-2018 had clarified as under : "(c) Credit on duty paid stock : A registered taxable person. Other than manufacturer or service provider, may have a duty paid goods in his stock on 1st July 2017. GST would be payable on all supplies of goods or services made after the appointed day. It is not the intention of the Government to collect tax twice on the same goods. Hence, in such cases, it has been provided that the credit of the duty/tax paid earlier would be admissible as credit." 42. Article 300A provides that no person shall be deprived of property saved by authority of law. While rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance. 8. On the other hand, learned standing counsel Mr. Ankit Shah for the respondents submitted that as per the respondents, there are no technical glitches found in the case of the petitioner and therefore, the petitioner was not allowed to upload the form GST TRAN-1. On a specific query put to the learned advocate for the respondents that whether the claim of transitional credit made by the petitioner is genuine or not, he submitted that on verification of such claim, if it is found to be genuine, the petitioner can file/upload GST TRAN-1. Learned standing counsel for the respondents as regards genuineness claim submitted that the same shall be looked into by the respondent No. 4. 9. Having considered the submissions made by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017, on the recommendations of the Council, and its supersession of Order No. 01/2019-GST dated 31-1-2019, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council. Sd/- (Yogendra Garg) Principal Commissioner (GST)" 13. In view of the above facts, respondent No. 4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN-1 within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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