TMI Blog2020 (3) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... ts shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. As this Court has allowed this writ petition, the respondent shall not cancel the GST registration of the petitioner. The respondent shall be free to take appropriate action in accordance with law after permitting the petitioner to remove the technical glitch (omission while uploading the information on GST Board). Petition allowed. - W.P. No.1506/2020 - - - Dated:- 12-3-2020 - S.C. SHARMA AND SHAILENDRA SHUKLA JJ. Shri Sumit Nema, learned Senior Advocate with Shri Piyush Parashar, learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a High Courts and therefore the present writ petition also deserves to be allowed. He has also stated that even the SLP preferred in the matter has been dismissed. The High Court of Punbaj and Haryana, in the case of Adfret Techonolgies (P.) Ltd., vs. Union Of India, (2019) 111 Taxman.com 27 (Punjab Haryana) in paragraph 11 12 has held as under:- 11. Delhi High Court in a series of cases has expressed similar view as by Gujrat High Court. In its recent judgment in the case of Krish Authomotors Pvt. Ltd. Vs UOI and others 2019- TIOL-2153-HC-DEL- GST, Delhi High Court has noted its various previous orders and directed as under: 11. Accordingly, a direction is issued to the Respondents to permit the Petitioner to either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, dismiss the Special Leave Petition. Pending application(s), if any, stand disposed of In the light of the aforesaid judgment as a similar view has been taken by all other High Courts, the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today. The respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. In the present case there is an additional prayer made by the petitioner and the petitioner's contention is that he has filed a writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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