Page 61 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] SIDDHI DEVELOPERS v. UNION OF INDIA 19
(i) The impugned order of provisional attachment of Petitioners’ bank
accounts are hereby set aside upon the condition that fresh orders
would be passed by the Respondent No. 2 in that regard, in accord-
ance with law, taking into account the submissions made by the Pe-
titioners in these petitions, not later than 10th April, 2020.
(ii) The said orders will be communicated to each of the Petitioners not
later than 12th April, 2020.
(iii) It will be open to the Petitioners, if aggrieved by such orders, to
seek appropriate remedies in accordance with law.
16. It is made clear that the Court has not expressed any opinion on the
contentions of the Petitioners or of the response of the Respondents thereto. The-
se are left open to be urged by the parties at the appropriate stage.
17. It is clarified that the interim order already passed by this Court on
18th February, 2020, viz., de-freezing the OD account of IHCPL, including any
borrowings, terms loans, CC limits will continue.
18. The petitions are disposed of in the above terms.
19. Order dasti.

_______

2020 (36) G.S.T.L. 19 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
SIDDHI DEVELOPERS

Versus
UNION OF INDIA
R/Special Civil Application No. 17167 of 2019, decided on 11-3-2020
Input Tax Credit - Transitional credit - Petitioner is entitled to claim
credit of Cenvat as well as Service Tax as on 30th June, 2017 as per the provi-
sions under Section 140(1) of Central Goods and Services Tax Act, 2017 read
with Rule 117 of Central Goods and Services Tax Rules, 2017 - Respondent No.
4, who is the jurisdictional officer, directed to verify the claim of Cenvat credit
and Service Tax of the petitioner so as to enable the petitioner to carry forward
by filing/uploading Form GST TRAN­1 on GST portal on or before 31-3-2020.
[paras 10, 11, 13]
Petition disposed of

CASE CITED
Siddharth Enterprises v. Nodal Officer — 2019 (29) G.S.T.L. 664 (Guj.) — Referred ....................... [Para 6]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Order No. 1/2020-GST, dated 7-2-2020 ...................................................................... [Paras 7, 12]
REPRESENTED BY : Shri Hasit Dave, for the Petitioner.
Shri Ankit Shah, for the Respondent.
[Order per : Bhargav D. Karia (Oral)]. - Rule returnable forthwith.
GST LAW TIMES  7th May 2020  61