2019 (2) TMI 1217 – PUNJAB AND HARYANA HIGH COURT – TMI – CENVAT Refund – Tran-1 Claim has not been filed by the petitioner online within stipulated time – Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017 – Held that:- It shall be open to the petitioner to apply for rectification of Tran-1 to the Nodal Officer within 15 days from the date of receipt of certified copy of this Order. It is, however, further clarified that in case the claim is made by the petitioner within the aforesaid period, the officer concerned shall take necessary action thereon before 31.03.2019, in accordance with law – petition disposed off. – CWP No. 24287 of 2018 Dated:- 24-1-2019 – MR AJAY KUMAR MITTAL AND MRS MANJA
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uccessfully submitted electronically, within the prescribed period on the GSTN Portal. 3. It was urged on behalf of respondent No.2 that as per the record available with the respondent, no record of the Tran-1 Claim, as claimed to be filed by the petitioner, is presently available on the ONLINE PORTAL (ACES System), which means the Tran-1 Claim has not been filed by the petitioner online. In the absence of the same, there is no provision in law in terms of Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017, to sanction the Tran-1 amount to the petitioner. However, it is further stated that the Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise & Cus
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