The writ appeals preferred by the Union of India have been dismissed. The relief granted by the learned single Judge to the respondent-assessee to give the benefit of CENVAT credit was correct.
Section 140 of the CGST Act, 2017— Transitional Credit –-- The appellant department challenged order dated 10.03.2020 passed by the learned Single Judge, wherein it was directed to the respondents to permit the assessee to file revised Form GST TRAN-1 manually or otherwise to carry forward credit of Rs. 1,16,45,079/- along with interest. The court observed that number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No. 18/2020 and connected matters, wherein it was held that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The said time-frame has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Held that:- The Hon’ble High Court dismissed the writ appeal and granted 30 days time to the assessees to submit their GST TRAN-1.
The writ appeals preferred by the Union of India have been dismissed. The relief granted by the learned single Judge to the respondent-assessee to give the benefit of CENVAT credit was correct.
Section 140 of the CGST Act, 2017— Transitional Credit –-- The appellant department challenged order dated 10.03.2020 passed by the learned Single Judge, wherein it was directed to the respondents to permit the assessee to file revised Form GST TRAN-1 manually or otherwise to carry forward credit of Rs. 1,16,45,079/- along with interest. The court observed that number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No. 18/2020 and connected matters, wherein it was held that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The said time-frame has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021.
Held that:- The Hon’ble High Court dismissed the writ appeal and granted 30 days time to the assessees to submit their GST TRAN-1.