Kanakia Hotels & Resorts Pvt. Ltd. Versus The Union of India & Ors.
GST
2018 (9) TMI 1643 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 21-9-2018
WRIT PETITION NO. 5946 OF 2018
GST
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Tarun Gulati a/w Mr. Vinayak Mathur I/b PDS Legal for the petitioner
Mr. M. Dwivedi a/w Mr. J.B. Mishra for the respondents
P.C.
1. This petition under Article 226 of the Constitution of India seeks a direction to respondents in particular respondent no.5 i.e. the Chairman, Goods and Services Tax Network, Ministry of Finance to enable online submission of the declaration under Form GST TRAN-1 so as to enable the petitioner to claim input tax credit of Cenvat credit under the Goo
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ee (ITGRC) held on 22.06.2018. The ITGRC committee had approved filing of TRAN-1 by the petitioner. ITGRC referred the matter to the Law Committee to examine the consequential actions required to be taken and the mechanism for implementation of such actions (this is in accordance with Clause 7 of the Circular dated 3.4.2018). The matter was deliberated in the Law Committee and after the approval of the competent authority, CBIC has now issued Notification No.48/2018 dated 10.09.2018 (copy attached) wherein Rule 117(1A) has been inserted. This rule provides for the following :
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration
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