ASIAD PAINTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Since common and akin issues are involved in these matters, the same are heard together and disposed of, by this common order.

(2.) The petitioners, registered dealers under the Central Goods and Services Tax Act, 2017 (Act for short) are seeking direction to the respondents to permit them to file TRAN-1 statutory form either electronically or manually extending the time limit prescribed under Rule 117 read with Section 140 of CGST Act, 2017 to carry forward unutilized credit of duty to the common portal paid under the Finance Act, 1994/VAT Act, 2003.

(3.) The learned Senior Counsel Sri G. Shivadass representing the petitioners would submit that the very subject matter has been elaborately considered by the Honble High Courts of Delhi, Punjab and Haryana as well as Kerala and a decision has been rendered directing the respondent- Authorities to permit the registered dealers to file or revise TRAN-1 already filed either electronically or manually, thereby prescribing the cut of date, extending the date prescribed under Rule 117, reserving liberty to the respondents to verify the genuineness of the claims made by the registered dealers on merits of the case. Reliance is placed on the following judgments: