The writ petition is allowed directing the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioners prayed for directing the respondents to permit them to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually, in order to carry forward the unutilized credit of duty to the common portal. The petitioner counsel submitted that the learned Single Judge in the case of Asiad Paints Limited v. Union of India has allowed the petitions involving the same questions. Further, the appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single Judge dated 19.11.2019.
Held that:- The Hon’ble High Court allowed the writ petitions directing the respondents to permit the petitioners to file/revise, the TRAN-1 either electronically or manually on or before 31.03.2021. However, the respondents are at liberty to verify the genuineness on the merits of the claim of the petitioners in accordance with law.
The writ petition is allowed directing the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioners prayed for directing the respondents to permit them to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually, in order to carry forward the unutilized credit of duty to the common portal. The petitioner counsel submitted that the learned Single Judge in the case of Asiad Paints Limited v. Union of India has allowed the petitions involving the same questions. Further, the appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single Judge dated 19.11.2019.
Held that:- The Hon’ble High Court allowed the writ petitions directing the respondents to permit the petitioners to file/revise, the TRAN-1 either electronically or manually on or before 31.03.2021. However, the respondents are at liberty to verify the genuineness on the merits of the claim of the petitioners in accordance with law.