TMI Blog2022 (8) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... GST TRAN-1 - extension of time limit for filing revised Form GST TRAN-1 - refund of CENVAT credit by way of cash or by way of credit in the Electronic Cash Ledger. HELD THAT:- The issue in controversy involved in the present petition is directly and squarely covered by the decision of the Hon ble Division Bench this Court rendered in UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) VERSUS M/S ASAID PAINTS LIMITED [ 2021 (3) TMI 953 - KARNATAKA HIGH COURT] where it was held that 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India directing Respondent to enable the Petitioner to file a revised form GST TRAN-1 either on the common portal or manually to claim the balance of transitional credit of Rs. 8,75,860-00. (d) To issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other Writ, order or direction under Article 226 of the Constitution of India directing the Respondent No.1, Respondent NO.2 and Respondent No.3 to consider the case of the Petitioner for submission of revised form GST TRAN-1, since the same could not be submitted for various reasons; (e) To issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India ordering and directin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of the assessee by the Apex Court also in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., Others SLA (C) Nos.32709-32710/2018 dated 22.07.2022. 4. The aforesaid order dated 22.07.2022 passed by the Apex Court reads as under:- Permission to file Special Leave Petition(s) is allowed. Delay condoned. Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases: 1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in W.A.No.18/2020 connected matters (Union of India vs. M/s. Asiad Paints Limited Others) dated 23.02.2021 and the Apex Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., Others SLA (C) Nos.32709-32710/2018 dated 22.07.2022. 7. In the result, I pass the following:- ORDER (i) Petition is hereby disposed of in terms of the decision of this Court in W .A.No.18/2020 connected matters (Union of India vs. M/s.Asiad Paints Limited Others) dated 23.02.2021 and the Apex Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., Others SLA (C) Nos.32709-32710/2018 dated 22.07.2022. (ii) Petitioner is permitted to file the revised TRAN-1 either mechanically or manually or ph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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