TMI Blog2021 (5) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... sessees were granted time to file/revise TRAN-1 up to 31.03.2021, meaning thereby more than six month s time was granted to the assessees therein. Resultantly, while dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today - Appeal dismissed. - W.A.NO.461/2020(T-RES) - - - Dated:- 1-4-2021 - HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND HON'BLE MR. JUSTICE S. VISHWAJITH SHETTY APPELLANTS (BY SMT. M.R. VANAJA, ADVOCATE) RESPONDENTS (BY SRI HEMANT KUMAR, AGA) JUDGMENT SATISH CHANDRA SHARMA J., The present writ appeal is arising out of the order dated 10.03.2020 passed by the learned Single Judge in WP No.5004/2020 (M/s. AT and S India Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on Krish Automotors Pvt. Ltd. Vs. Union of India, [(2019(29) G.S.T.L 584 (Del.)] and has ultimately granted the very relief that was granted by the Punjab and Haryana High Court in Adfert Technologies (supra) by prescribing the timeframe within which the assesses could have filed, either electronically or manual statutory forms on or before 31.12.2019. Further, the respondents have given the liberty to verify the genuineness of the merits of the case in accordance with law. 51. We have adverted to the background and the historical perspective and the manner in which Rule 117 of the Rules was worded initially and as to how with the passage of time, subsequent to 27.12.2017, amendments were made to the said Rule by extending the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s soon as may be, after it is made, before each House of Parliament. 52. Therefore, on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the conclusion that the assessees herein must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31.12.2020. We find that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find that the said case could be considered independent of the other cases. The relief granted by the learned single Judge to the respondent-assessee in that case is similar to the one granted to the assessees in the said cases also. This is because the object and purpose is to give the benefit of CENVAT credit earned under the erstwhile tax regime. 56. Hence, we find no reason to interfere with the order of the learned single Judge and hence, Writ Appeal No.56 of 2020 and Writ Appeal Nos.18, 104, 105, 19, 206, 207, 208, 209, 210, 23, 27, 294, 38, 51, 56, 75, 292, 293, 295, 296, 298 and 556 of 2020 stand dismissed. 4. The writ appeals preferred by the Union of India have been dismissed. However, as the period to file TRAN-1 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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