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160 GST LAW TIMES [ Vol. 37
8. Our attention has been drawn to the impugned notice more particu-
larly, Page No. 30 of the paper-book. It is evident from the Paragraph No. 7
therein that the writ-applicant was directed to appear before the authority con-
cerned on 5-4-2019 at 11.00 a.m. Despite the same, the impugned order came to
be passed on the very same day i.e. 5-4-2019 on which the writ-applicant was
supposed to remain present for the purpose of hearing. On this short ground
alone, we are inclined to quash the impugned order of confiscation passed by the
authority concerned in Form GST-MOV-11.
9. In the result, this writ-application succeeds and is hereby allowed.
The impugned order in the Form GST MOV-11 is hereby quashed and set-aside.
The matter is remitted to the respondent No. 1 for fresh adjudication. The re-
spondent No. 1 shall issue notice to the writ-applicant for the purpose of giving
an opportunity of hearing. On the date fixed by the respondent No. 1, the writ-
applicants shall remain present and make good his case.
10. With the above, this writ-application stands disposed of. Let this
exercise be completed within a period of four weeks from the date of receipt of
the writ of this order.
11. Direct service is permitted.

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2020 (37) G.S.T.L. 160 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
RSK INDUSTRIES PVT. LTD.
Versus
UNION OF INDIA
R/Special Civil Application No. 3933 of 2020, decided on 4-3-2020
Input Tax Credit (ITC) - Transitional credit - Revision of FORM GST
TRAN-1 - Inability to file revised Form GST TRAN-1 within prescribed period
on account of technical difficulties on common portal - HELD : Form GST
TRAN-1 uploaded erroneously showing “ZERO” balance for Cenvat credit
admissible as Input Tax Credit - Therefore, as per provisions of Section 140 of
Central Goods and Services Tax Act, 2017 read with Rule 117 of Central Goods
and Services Tax Rules, 2017, petitioner entitled to carry forward Cenvat credit
- As per C.B.I. & C. Order No. 1/2020-GST, dated 7-2-2020, period for submis-
sion of declaration in form of GST TRAN-1 extended till 31st March, 2020 -
Petitioner also entitled to get one more chance to submit declaration in Form
GST TRAN-1 - Section 140 of Central Goods and Services Tax Act, 2017 read
with Rule 117 of Central Goods and Services Tax Rules, 2017. [paras 6, 7, 8, 9,
10, 11]
Petition disposed of
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Order No. 1/2020-GST, dated 7-2-2020 ...................................................................... [Paras 4.2, 8]

GST LAW TIMES  11th June 2020  74