THE COMMISSIONER OF GST AND CENTRAL EXCISE, CHENNAI OUTER COMMISSIONERATE AND ORS. Vs. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PVT. LTD.

JUDGEMENT

(1.) This Appeal has been filed by the Commissioner of GST and Central Excise, Chennai Outer Commissionerate, Chennai and four others, against the innocuous order of the learned Single Judge, dated 14.02.2020, allowing the Writ Petition in W.P.No.3328 of 2020, filed by the Assessee, by which the learned Single Judge, following the two judgments of the Punjab and Haryana High Court and Gujarat High Court, referred to in paragraph 7 of the order, merely directed the Authorities of the Department, who are Appellants before us, to do the needful forthwith to enable the Assessee to upload the requisite Form Trans 1 in order to avail the unutilized credit under the new GST regime, which was introduced with effect from 1 July 2017.

(2.) Paragraphs 5 to 8 of the learned Single Judge is quoted below for ready reference :-

(3.) Against the said innocuous order, what ought to have been complied with by the Appellants herein in letter and spirit, the Appellants have chosen to file the present Writ Appeal, which we are of the considered opinion is a frivolous litigation, totally unnecessary and a sheer wastage of time and money of the State. The appeal seems to have been filed by the ill-conceived advices given to the Appellants for filing the intra court Appeal in such a manner.