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TMI Blog2020 (3) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... BHARGAV D. KARIA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; "(I) To issue writ of or in the nature of a mandamus or any other appropriate writ(s), direction(s) and/or pass necessary order (s) directing the Respondent(s) to allow amend or re-open GST Form-Tran 1 filed by the Petitioner on 28.08.2017 (Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Companies Act, 1956. It also registered under the Central Excise Act, 1944 and Gujarat Value Added Tax Act. The writ applicant No.1-Company is engaged in the business of trading of various goods like iron & Steel Structures, Round Bars, Alloys, Iron Steel Plates etc. 3. Thereafter, upon the Central Goods & Services Tax Act, 2017 (for short "the Act, 2017) coming into force with effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths from the effective date of 01.07.2017. The Division Bench of this Court had held as under; "30. To sum up we are of the opinion that the benefit of credit of eligible duties on the purchases made by the first stage dealer as per the then existing CENVAT credit rules was a vested right. By virtue of clause (iv) of subsection (3) of section 140A such right has been taken away with retrospecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect without any justification. 32. For all these reasons we find that clause (iv) of sub-section (3) of section 140 is unconstitutional. We therefore strike down the same. Petitions are allowed and disposed of." 6. The writ applicants, therefore, requested the respondents Authorities by letter dated 03.10.2018 to enable the writ applicants to claim the credit pertaining to the stock held pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such circumstances, referred to above, the respondents are hereby directed to consider the representation of the writ applicants at the earliest keeping in mind the ratio laid down by this Court in the case of Filco Trade Center Pvt. Ltd .(supra). Such exercise shall be completed within a period of four weeks from the date of the receipt of the writ of this order. 9. With the above, this writ app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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