TMI Blog2020 (11) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31.03.2020. There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period. There are no good reason to entertain the writ petition - writ petition is dismissed. - Writ Tax No. - 312 of 2020 - - - Dated:- 23-11-2020 - Surya Prakash Kesarwani And Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Pranjal Shukla For the Respondent : A.S.G.I.,Ashok Singh ORDER Heard learned counsel for the petitioner and Sri Ashok Singh, learned counsel for the respondents. On 18.11.2020, this Court passed following order:- 1. Heard Sri Ambarish Chatterjee holding brief of Sri Pranjal Shukla, learned counsel for the petitioner, Sri Ashok Singh, learned counsel for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140, to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days: Provided further that where the inputs have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner shall inform this order in writing to the learned Additional Solicitor General of India within 24 hours. Today, Sri Ashok Singh, learned counsel for the respondents states on written instructions of the Additional Commissioner (Legal) CGST, Ghaziabad dated 12/13.11.2020 that there is no evidence of error of submission/filing of TRAN-1 by the petitioner. Petitioner's case was considered in the meeting held on 26.05.2020 at Serial No. 57 under sub-category B1 and was not allowed. Sri C.B. Tripathi, learned special counsel for the respondent no.1 states on instruction of the Commissioner, Income Tax, Lucknow dated 19.11.2020 that time was extended under Rules 117 (1A) of UPGST Rules, firstly by order dated 17.09.2018, upto 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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