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TMI Blog2021 (9) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... with Mr. A.K. Gupta, Adv. for UOI. Mr. Harpreet Singh, Sr. Standing counsel with Mr. Arunesh Sharma, Ms. Suhani Mathur, Advs. for R-2-3. O R D E R 1. By way of present petition, the petitioner has challenged the retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act, 2020 has been inserted with effect from 1s t July, 2017 to Section 140 of the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the issue in hand is covered by the judgment of this Court in SKH Sheet Metals Components vs. UOI reported at 2020 (38) GSTL 592 wherein this Court after noticing the amendment dated 18th May, 2020 held as under: "20. Nevertheless, all things considered, in spite of the amendment, we can say without hesitation that the said decision is not entirely resting on the fact that statute (CGST Act) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal. Yet, deserving 'non technical cases' like the present one have been ignored and this exclusion is arbitrary and irrational. Moreover, if were to look for a provision in the statute that would stipulate a consequence for failure to adhere to the timelines, we would find none. Rule 117 of the CGST Rules also does not indicate any consequence for non compliance of the condition. Both the Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectory and not mandatory." 4. The case of the petitioner is also covered by the judgment of this Court in Gillette India Ltd. & Anr. Vs. UOI & Ors. in WP(C) No.2697/2018 dated 21st November, 2019 in as much as it is a case of revision of Trans-1 and not a fresh filing of Trans-1. 5. After hearing both the sides, we find the judgment of SKH Sheet Metals Components (supra) covers the issue in hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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