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TMI Blog2021 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... s arising out of the order dated 10.12.1019 passed by the learned Single Judge in WP No.51909/2019 (M/s.Sugi Systems & Controls). 2. The facts of the case reveal that respondent No.1 before this Court has challenged the communication dated 03.12.2019 issued by the Nodal Officer and Joint Commissioner of Commercial Taxes (Administration) whereby the request of the petitioner for availing transitional credit available to him on the stock of goods held on 30.06.2017 has been rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system logs. 3. Number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No.18/2020 and connected matters. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronically in Form GST TRAN-1. Ultimately, insertion of sub-rule (1A) to Rule 117 with effect from 10.09.2018 was effected. Even thereafter, the sub-rule was amended not once, but thrice so as to extend the time from 31.03.2019 to 31.03.2020 and ultimately, it was extended to 31.08.2020. The last extension upto 31.08.2020 was in exercise of the powers conferred under Section 168A of the Act by insertion of Section 117(1A) of the Act by way of an amendment. This was on the recommendation of the GST Council whereby, earlier Notification No.35/2020-CT dated 03.04.2020 was amended. This was done by extending the time period granted upto 30.06.2020 by the Notification dated 03.04.2020 issued in the interregnum. In this context, it would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. The revenue is at liberty to verify the genuineness or the merits of the claim in accordance with law. 53. Insofar as Writ Appeal No.56 of 2020 is concerned, learned counsel, Sri.Jeevan J.Neeralagi,submitted that in this case, the respondent-assessee filed GST TRAN-1 on 16.09.2017 and revised GST TRAN-1 on 29.01.2017, which was the last date for filing of the same. Either in the initial filing or in the revised filing, the respondent-assessee did not avail of CENVAT credit for the period from April 2016 to June 2017. Hence, they preferred Writ Petition No.26410 of 2019 (T-RES) and have now been gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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