TMI Blog2020 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in Form GST Tran-1, in fact, one of the column was not filed by the petitioner - HELD THAT:- The High Court of Punbaj and Haryana, in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] has held that Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved by communication dated 21/11/2019, issued by the Office of Commissioner, Central Goods Service Tax and Central Excise through Additional Commissioner (Tech.) GST Central Excise, Head Quarters Ujjain, wherein the respondent no.8 by referring to the minutes of the meeting of 7th ITGRC, held on 11/06/2019 has disallowed the legitimate and rightful un-availed CENVAT credit on Input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of writ petitions have been allowed by Punjab, Haryana, Delhi, Gujarat and Karnataka 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi High Court noticed hereinabove and find no reason to take any contrary view. We are not in agreement with the cited judgment by the Revenue of Hon'ble Gujrat High Court in Willowood Chemicals case (Supra) as the Gujrat High Court itself in subsequent judgments and Delhi High Court in a number of judgments (as noticed hereinabove) have permitted petitioners (therein) to file TRAN-I Forms e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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