Page 72 - GSTL_14th May 2020_Vol 36_Part 2

174 GST LAW TIMES [ Vol. 36
and Karnataka High Courts and therefore the present writ petition also deserves
to be allowed. He has also stated that even the SLP preferred in the matter has
been dismissed.
7. The High Court of Punjab and Haryana, in the case of Adfert
Techonolgies (P) Ltd. v. Union of India, (2019) 111 Taxman.com 27 (Punjab & Har-
yana) = 2020 (32) G.S.T.L. 726 (P & H) in paragraphs 11 & 12 has held as under :-
“11. Delhi High Court in a series of cases has expressed similar view as by
Gujarat High Court. In its recent judgment in the case of Krish Authomotors
Pvt. Ltd. v. UOI and Others - 2019-TIOL-2153-HC-DEL- GST, Delhi High
Court has noted its various previous orders and directed as under :
11. Accordingly, a direction is issued to the Respondents to permit
the Petitioner to either submit the TRAN-1 form electronically by
opening the electronic portal for that purpose or allow the Petitioner
to tender said form manually on or before 15th October, 2019 and
thereafter, process the Petitioner’s claim for ITC in accordance with
law. The petition is disposed of in the above terms.
12. We fully agree with findings of Hon’ble Gujarat and Delhi High
Courts noticed hereinabove and find no reason to take any contrary view.
We are not in agreement with the cited judgment by the Revenue of
Hon’ble Gujarat High Court in Willowood Chemicals case (supra) as the Gu-
jarat High Court itself in subsequent judgments and Delhi High Court in a
number of judgments (as noticed hereinabove) have permitted petitioners
(therein) to file TRAN-I Forms even after 27-12-2017. We also find that the
sub-rule (1A) added/inserted to Rule 117 w.e.f. 10-9-2018 has not been no-
ticed in the said cited judgment by the Revenue, which goes to the roots of
findings recorded by the Hon’ble Gujarat High Court. Thus all the petitions
deserve to succeed and are hereby allowed.”
8. The SLP preferred in the matter has also been dismissed by the
Hon’ble Supreme Court. The order dated 28-2-2020 passed by the Hon’ble Su-
preme Court in SLP No. 4408/2020 (Union of India & Ors. v. Adfert Technologies
Pvt. Ltd.) [2020 (34) G.S.T.L. J138 (S.C.)] is as under :-
“In the facts and circumstances of the present case, we are not inclined to
exercise our jurisdiction under Article 136 of the Constitution. We accord-
ingly, dismiss the Special Leave Petition.
Pending application(s), if any, stand disposed of”
9. In the light of the aforesaid judgment as a similar view has been tak-
en by all other High Courts, the petitioner is permitted to file or revise their al-
ready filed incorrect statutory form TRAN-1 either electronically or manually
within a period of 45 days from today.
10. The respondents shall be at liberty to verify the genuineness of the
claim of the petitioner. However, the petitioner shall not be denied of their legit-
imate claim of Cenvat/ITC on the ground of non-filing of TRAN-1 by 27-12-2017.
11. In the present case there is an additional prayer made by the peti-
tioner and the petitioner’s contention is that he has filed a writ petition against
disallowance of the legitimate and rightful unclaimed availed Cenvat credit on
capital goods pertaining to the time period preceding to the introduction of
Goods and Services Tax Act, to the GST Electronic Credit Ledger of the petition-
er’s company under Section 140 of Central Goods and Services Tax Act, 2017. A
prayer has been made for restraining the respondents from cancelling the GST

GST LAW TIMES  14th May 2020  72