TMI Blog2022 (2) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... emaining un-utilized on the date of limitation of GST Act, 2017 for the Central and the State cannot be denied such credit and unless the law permits lapsing of such credit. If there was a successful transition in terms of Section 140 of the respective GST enactments read with relevant rules such credits would have been available for discharging tax liability. Hon'ble Division Bench of this Court recently in the case of COMMISSIONER OF GST AND CENTRAL EXCISE, ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, CENTRAL BOARD OF EXCISE AND CUSTOMS, PRINCIPAL COMMISSIONER VERSUS M/S. BHARAT ELECTRONICS LIMITED [ 2021 (11) TMI 818 - MADRAS HIGH COURT] has granted relief to the dealers who have transitioned credit under the provisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the decision of this Court in W.P.No.22941 of 2018 and W.P.No.31541 of 2018 and order in W.P.No.9052 of 2019 dated 04.09.2018, 11.12.2018 and 16.07.2019 respectively. It is submitted that the petitioner's representation dated 26.11.2019 has not been disposed. 4.The learned counsel for the respondent on the other hand submits that there is no scope for maintaining the TRAN-I and therefore this writ petition is devoid of merits. 5.Heard the learned counsel for the petitioner and the learned counsel for the respondents. 6.The amount which is to be transitioned by filing TRAN-I or TRAN-II as per Section 140 of the respective GST enactments read with Rule 117 of the respective GST rules is to be allowed. 7.The credit availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the petitioner/respondent to enable the respondent herein to file a revised Form TRAN-I, by opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of issue this order.'' 9.Considering the same, I am inclined to dispose this writ petition by directing the respondent to consider the petitioner's representation dated 26.11.2019 and dispose the same within a period of three months from the date of receipt of a copy of this order and in the light of the observations of the Hon'ble Division Bench of this Court in the above case. 10.Accordingly, these writ petitions stand disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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