The Principalcommissioner Of Central Taxes vs. M/S Vidhatri Motors PVT LTD - Karnataka High Court, 16 August 2021

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF AUGUST, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT APPEAL NO.566/2021 C/W WRIT APPEAL NO.575/2021, WRIT APPEAL NO.570/2021, WRIT APPEAL NO.573/2021, WRIT APPEAL NO.574/2021, WRIT APPEAL NO.580/2021, WRIT APPEAL NO.593/2021, WRIT APPEAL NO.598/2021, WRIT APPEAL NO.736/2021, WRIT APPEAL NO.782/2021 (T-RES) IN WRIT APPEAL NO.566/2021 BETWEEN 1 . UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK, NEW DELHI-110 001 2 . THE GST COUNCIL THROUGH CHAIRPERSON, 5TH FLOOR, TOWER I, JEEVAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. 3 . GOODS AND SERVICES TAX NETWORK THROUGH CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037 4 . PRINCIPAL COMMISSIONER OF 2 CENTRAL GOODS AND SERVICE TAX, BANGALORE WEST COMMISSIONERATE, 1ST FLOOR, BMTC COMPLEX, BANASHANKARI, BANGALORE-560 070. ...APPELLANTS (BY SRI.JEEVAN J. NEERALGI, ADV.) AND: 1 . ATRIA CONVERGENCE TECHNOLOGIES LIMITED 2ND AND 3RD FLOOR, INDIAN EXPRESS BUILDING, QUEEN'S ROAD, BANGALORE-560 001 REP. THROUGH ITS AUTHORISED SIGNATORY MR.SRINIVAS CHINTADA VICE PRESIDENT (FINANCE) S/O VENKAT LAXMI NARAYAN CHINTADA AGE 52 YEARS, R/O NO.1, 3RD FLOOR, INDIAN EXPRESS BUILDING, QUEEN'S ROAD, BANGALORE-560 001. 2 . COMMISSIONER GST (JURISDICTIONAL) COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, LAIDASA MARG, GANDHI NAGAR, BANGALORE-560 009. 3 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGST-140, ADICHUNCHANAGIRI BUILDING, VIJAYNAGAR, BANGALORE-560 040 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10/03/2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P.NO.5055/2020. 3 IN WRIT APPEAL NO.575/2021 BETWEEN 1 . UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI-110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHIRMAN NORTH BLOCK NEW DELHI 3 . THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001 4 . THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH, HMT BHAVAN BANGALORE-560 032 5 . NODAL OFFICERS CENTRAL TAX, C.R. BUILDING, QUEENS ROAD BANGALORE-560 001 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S CENTRE FOR SPORTS EXCELLENCE PVT LTD SURVEY NO.336, BETTAHALSUR VILLAGE BANGALORE NORTH BANGALORE-562 157 REPRESENTED BY ITS DIRECTOR SHRI VIVEK KUMAR S/O SHRI DINESH KUMAR AGED ABOUT 50 YEARS 4 2 . STATE OF KARNATAKA THROUGH ITS GOVERNMENT PLEADER HIGH COURT OF KARNTAKA BANGALORE-560 001 3 . THE NODAL OFFICER VANIJYA THERIGE KARYALAYA-1 1ST MAIN ROAD, GANDHINAGAR BANGALORE-560 009 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.570/2021 BETWEEN 1 . UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A / NORTH BLOCK NEW DELHI-110 001 2 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI – 110 001 3 . THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI – 110 001 4 . IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE NEW DELHI – 110 001 5 5 . THE NODAL OFFICER THE SUPERINTENDENT OF CENTRAL TAX AND 3 RANGE, SHESHADRIPURAM BANGALORE – 560 020 6 . THE JOINT COMMISSIONER OF CENTRAL TAX NORTH DIVISION – 03, BANGALORE NORTH COMMISSIONERATE BASAVESHWARA BUILDING CRESCENT ROAD BANGALORE – 560 016 7 . THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH HMT BHAVAN, GANGANAGAR BANGALORE – 560 032 8 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH, HMT BHAVAN GANGANAGAR BENGALURU – 560 032 9 . THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH, HMT BHAVAN GANGANAGAR, BANGALORE KARNATAKA – 560 032 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S BANGALORE MOTORS PVT LTD VST VISTAS, NO 1, PALACE CROSS ROAD, BANGALORE – 560 020 REP BY ITS DIRECTOR SHRI V.V. SUJAY 2 . THE STATE OF KARNATAKA FINANCE SECRETARY 6 VIDHANA SOUDHA BANGALORE-560 001 3 . NODAL OFFICER LGSTO 130, DVO – 01, YESHWANTHPUR BANGALORE KARNATAKA – 560 022 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021, PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.573/2021, BETWEEN 1 . UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI-110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHIRMAN NORTH BLOCK, NEW DELHI-110 001 3 . THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001 4 . THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH, HMT BHAVAN BANGALORE-560 032 5 . THE SUPERINTENDENT OF CENTRAL TAX RANGE CND-8, ND-8 DIVISION, BENGALURU NORTH COMMISSIONERATE NO.59, GROUND FLOOR, HMT BHAVAN 7 GANGANAGAR, BANGALORE-560 032 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S NUANCE GROUP (INDIA) PVT. LTD., BENGALURU INTERNATIONAL AIRPORT, ALPHA 3, AIRLINE BUILDING, 1ST FLOOR, DEVANAHALLI BENGALURU-560 030 REP BY HEAD FINANCE SHRI VIVEK J., 2 . STATE OF KARNATAKA THROUGH ITS GOVERNMENT PLEADER HIGH COURT OF KARNATAKA BANGALORE-560001 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.574/2021 BETWEEN 1 . THE NODAL OFFICER PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX CENTRAL GOODS AND SERVICE TAXES BENGALURU ZONE, KENDREEYA SADANA KORAMANGALA, BENGALURU-560 034 2 . UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK NEW DELHI-110 001 8 3 . GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN EAST WING, 4TH FLOOR, WORLD MARK-1 AEROCITY NEW DELHI-110 037 4 . THE NODAL OFFICER GSTIN NODAL OFFICE 8TH ITGRC, JEEVAN BHARATHI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001 5 . THE GOODS SERVICE TAX COUNCIL 5TH FLOOR, TOWER-II JEEVAN BHARATHI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001 6 . THE SUPEERINTENDENT OF CENTRAL TAX RANGE-E, SD-7 DIVISION, 7TH FLOOR D WING, KENDRIYA SADAN KORAMANGALA, BANGALORE-560 034 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: M/S SI GLOBAL PRIVATE LIMITED NO.93/1, FIRST FLOOR OPP.CHIKKABEGUR GATE 7TH MILE, SINGASANDRA POST HOSUR MAIN ROAD, BANGALORE-560 068 REPRESENTED BY ITS MANAGING DIRECTOR SRI DINESH HEGDE S/O SRI H BHUJANGA HEGDE AGED ABOUT 53 YEARS, ...RESPONDENT THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. 9 IN WRIT APPEAL NO.580/2021 BETWEEN 1 . UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI-110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHIRMAN NORTH BLOCK NEW DELHI 3 . IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001 4 . THE COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH, CR BUILDING QUEEN'S ROAD BANGALORE-560 001 5 . THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX SOUTH DIVISION-8 KENDRIYA SADAN, 7TH FLOOR A WING, KORAMANGALA BANGLAORE-560 034 6. THE DEPUTY COMMISSIONER SD-8 DIVISION, 7TH FLOOR A WING, KENDRIYA SADAN KORMANGALA BANGALORE-560 034 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) 10 AND: 1 . M/S YOKOGAWA INDIA LIMITED PLOT NO.96, ELECTRONIC CITY COMPLEX, HOSUR ROAD, BANGALORE-560 100 REPRESENTED BY SHRI C.P.RAJESH 2 . THE STATE OF KARNATAKA DEPARTMENT OF FINANCE SECRETARY VIDHANA SOUDHA BANGALORE-560 001 3 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-075, DVO-06 BANGALORE-560 058 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.593/2021 BETWEEN 1 . UNION OF INDIA MINISTRY OF REVENUE REPRESENTED BY ITS SECRETARY GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHIRMAN NORTH BLOCK NEW DELHI- 110 001 3 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF CENTRL TAX, 7TH FLOOR 11 TRADE CENTRE, BUNTS HOSTEL ROAD MANGALURU-575 003 4 . THE SUPERINTENDENT OF CENTRAL TAX OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION, 5TH FLOOR, PUNJAB BUILDING ANNEXE, LALBAGH MANGALORE-575 003 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S STEEL CENTRE AZIZUDDIN ROAD, BUNDER MANGALORE-575 001 REPRESENTED BY ITS PARTNER SHRI MOOSA MOIDEEN S/O M.MOIDEEN (AGED ABOUT 72 YEARS) 2 . THE LGSTO- 270 VANIJYATERIGE BHAVANA MAIDHAN ROAD MANGALORE-575 001 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.598/2021 BETWEEN 1 . UNION OF INDIA MINISTRY OF REVENUE REPRESENTED BY ITS SECRETARY GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI-110 001 2 . THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 12 THROUGH ITS CHIRMAN NORTH BLOCK NEW DELHI- 110 001 3 . THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF CENTRL TAX, 7TH FLOOR TRADE CENTRE, BUNTS HOSTEL ROAD MANGALURU-575 003 4 . THE SUPERINTENDENT OF CENTRAL TAX OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION, 5TH FLOOR, PUNJAB BUILDING ANNEXE, LALBAGH MANGALORE-575 003 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S STEEL AND STEEL AZIZUDDIN ROAD, BUNDER MANGALORE-575 001 REPRESENTED BY ITS PARTNER SHRI MOOSA MOIDEEN 2 . THE LGSTO- 270 VANIJYATERIGE BHAVANA MAIDHAN ROAD MANGALORE-575 001 ...RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.736/2021 BETWEEN 1 . THE PRINCIPALCOMMISSIONER OF CENTRAL TAXES 13 MYSURU CENTRAL GST COMMISSIONERATE S1 AND S2, VINAYA MARGA SIDDARTHANAGAR MYSURU 570 011 2 . UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NO. 137, NORHT BLOCK NEW DELHI 110 001 3 . THE GOODS AND SERVICES TAX COUNCIL (GST COUNCIL) REPRESENTED BY ITS SECRETARY OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI 110 001 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: M/S VIDHATRI MOTORS PVT. LTD SY.NO. 20/1, HINKAL MAIN ROAD, HINKAL, MYSURU 570 017 REPRESENTED BY ITS MANAGING DIRECTOR SHRI SHARATH CHANDRA RAJ ...RESPONDENT THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021, PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. IN WRIT APPEAL NO.782/2021 BETWEEN 1 . UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 14 REPRESENTED BY ITS SECRETARY (REVENUE) 128-A, NORTH BLOCK, NEW DELHI-110 001 2 . IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001 3 . THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE-570 011 4 . THE ADDITIONAL COMMISSIONER OF CENTRAL TAX VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE-570 011 5 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX RURAL DIVISION, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE-570 011 ...APPELLANTS (BY SRI.VIKRAM ADITYA HUILGOL, ADVOCATE) AND: 1 . M/S AT AND S INDIA PVT. LTD 12A, INDUSTRIAL AREA, NANJANGUD, MYSORE-571 301 REPRESENTED BY ITS MANAGER- INDIRECT TAXATION, SRI MANJUNATHA K. 2 . THE STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE-560001 ...RESPONDENTS 15 THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT AND ETC. THESE WRIT APPEALS COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA, J., DELIVERED THE FOLLOWING:

JUDGMENT

The present writ appeals are arising out of a common order dated 10.03.2021 passed by the learned Single Judge in W.P.No.4241/2021 and other connected matters.

Number of cases were preferred on the same issue and the matter was adjudicated by a Division Bench of this Court in WA No.18/2020 and connected matters decided on 23/2/2021. The Division Bench in paragraph-49 to 56 has held as under:

“49. In this context, it would also be useful to India, [(2019(29) G.S.T.L 584 (Del.)] and has ultimately granted the very relief that was granted by the Punjab and Haryana High Court in Adfert Technologies (supra) by prescribing the timeframe within which the assessees could have filed, either electronically or manual statutory forms on or before 31.12.2019. Further, the respondents have given the liberty to verify the genuineness of the merits of the case in accordance with law.

51.

We have adverted to the background and the historical perspective and the manner in which Rule 117 of the Rules was worded initially and as to how with the passage of time, subsequent to 27.12.2017, amendments were made to the said Rule by extending the time for the purpose of submitting the declaration electronically in Form GST TRAN-1. Ultimately, 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, it was extended to 31.08.2020. The last extension upto 31.08.2020 was in exercise of the powers conferred under Section 168A of the Act by insertion of Section 117(1A) of the Act by way of an amendment. This was on the recommendation of the GST Council whereby, earlier Notification No.35/2020- CT dated 03.04.2020 was amended. This was done by extending the time period granted upto 30.06.2020 by the Notification dated 03.04.2020 issued in the

interregnum. In this context, it would be useful to refer to Section 172 of the Act, which reads as under: “Removal of difficulties.

172.

(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:

PROVIDED that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament."

52.

Therefore, on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the conclusion that the assessees herein must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31.12.2020. We find 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. The revenue is at liberty to verify the genuineness or the merits of the claim in accordance with law.

53.

concerned, learned counsel, Sri.Jeevan J.Neeralagi, submitted that in this case, the respondent-assessee filed GST TRAN-1 on 16.09.2017 and revised GST TRAN-1 on 29.01.2017, which was the last date for filing of the same. Either in the initial filing or in the revised filing, the respondent-assessee did not avail of CENVAT credit for the period from April 2016 to June 2017. Hence, they preferred Writ Petition No.26410 of 2019 (T-RES) and have now been granted the benefit of the learned single Judge’s order.

54.

Learned counsel, Sri.Jeevan J.Neeralagi submitted, this case is not a case where there was belated filing of TRAN-1 or revised TRAN-1, but a case where the said filings took place in time, but without adverting to the CENVAT credit facilities at all. In the circumstances, no fresh opportunity can be given to the respondent to once again file TRAN-1 returns. That in this case, the question of there being any technical difficulty on the common portal does not arise at all and therefore, learned single Judge ought to have dismissed the writ petition.

55.

concerned, we do not find that the said case could be considered independent of the other cases. The relief

granted by the learned single Judge to the respondent- assessee in that case is similar to the one granted to the assessees in the said cases also. This is because the object and purpose is to give the benefit of CENVAT credit earned under the erstwhile tax regime.

56.

Hence, we find no reason to interfere with the order of the learned single Judge and hence, Writ Appeal No.56 of 2020 and Writ Appeal Nos.18, 104, 105, 19, 206, 207, 208, 209, 210, 23, 27, 294, 38, 51, 56, 75, 292, 293, 295, 296, 298 and 556 of 2020 stand dismissed.”

In the light of the aforesaid, the present writ appeals also stand dismissed and the order passed in WA No.18/2020 and other connected matters shall be applicable mutatis mutandis in the present cases also.

No order as to costs. JUDGE JUDGE