TMI Blog2021 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... time to file/revise TRAN-1 up to 31.03.2021, meaning thereby more than six month s time was granted to the assesses therein. 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.76/2020(T-RES) - - - Dated:- 1-4-2021 - Hon'ble Mr. Justice Satish Chandra Sharma And The Hon'ble Mr. Justice S.Vishwajith Shett For The Appellants : Sri K M Shivayogiswamy, Advocate -Absent For The Respondent : Sri Hemant Kumar, Aga For R2 R3; R1 Served Unrepresented JUDGMENT The present writ appeal is 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in Adfert Technologies (supra) by prescribing the timeframe within which the assessees 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 time for the purpose of submitting the declaration electronically in Form GST TRAN-1. Ultimately, insertion of sub-rule (1A) to Rule 117 with effect from 10.09.2018 was effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel 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 thereasoning 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 time-frame has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has been expired on 30.08.2020, the respondents-assessees were granted time to file/revise TRAN-1 up to 31.03.2021, meaning thereby more than six month s time was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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