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TMI Blog2021 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... on portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said ITC by manually filing TRAN-1 or by furnishing the details in Form GSTR 3B or in any other manner so as to enable the Petitioner to avail the transitional credit of Rs. 71,25,873/for GSTIN 07AAACT4460C2ZO, and transitional credit of Rs. 27,30,375/- for the GSTIN 09AAACU0057C1ZR, in its respective electronic credit ledgers. ii. To pass an order declaring the impugned Rules 117 to 120A of the CGST Rules, 2017 (Annexure No. P/2 (Colly)) to be ultra vires the provisions of the CGST/ SGST Acts, 2017 and ultra vires the Constitution of India and to direct the respondents to allow the petitioner to avail the credit wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Ors." WP(C) 1150/2020 decided on 27th May, 2021 has held as under:- "12. The first batch of cases is where the Petitioners have placed the screenshots and/or communication to support their stance of having attempted to file the TRAN-1 Form prior to the deadline i.e., 27th December, 2017. xxx xxx xxx 15. In all the aforesaid cases, all such Petitioners have genuinely attempted to file TRAN-1 Form within time and have also taken care to preserve some evidence which is now being relied upon in support of their contention. This proof of submission however has not been accepted by the Respondents. The stand of the Respondent is that in such matters there is no technical anomaly in filing of the TRAN1 Form on the GST portal. This Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments placed on record, it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019: MANU/CGST/0051/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN1 due to technical glitches. Thereafter when he engaged in communication with the respondent, there was no genuine ground forthcoming except for stating that the due date for filing of Form GST TRAN-1 was over. 10. We may further add that the credit standing in favour of an assessee is "property" and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. There is no law brought to our notice which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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