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This grant liberty to the petitioner to make an application before GST Council to enable the petitioner to get the benefit of CENVAT credit

Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for permitting to file Form TRAN-1, in order to avail Transitional Credit in Electronic Credit Ledger. The respondent counsel submitted that similar writ petition in Obelisk Composite Technology LLP Vs. Union of India & Others (D.B. Civil Writ Petition No. 18392/2019) has been disposed of by Co-ordinate Division Bench of this Court on 12.12.2019. The court in the said order had granted liberty to the petitioner to make an application before GST Council and if the petitioner’s assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time. The court observed that the issue involved in the present writ petition is similar to that of Obelisk Composite Technology LLP. Held that:- The Hon’ble High Court permitted the petitioner to make an application before GST Council through Standing Counsel and if the petitioner’s assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable him to get the benefit of CENVAT credit within the stipulated time.
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