Page 72 - GSTL_27th August 2020_Vol 39_Part 4

398 GST LAW TIMES [ Vol. 39
13. This order will be digitally signed by the Personal Assistant/Private
Secretary of this Court. All concerned to act on production by fax or e-mail of a
digitally signed copy of this order.

_______

2020 (39) G.S.T.L. 398 (Bom.)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
K.K. Tated and Milind N. Jadhav, JJ.
SOTHEBY’S ART SERVICES (I) PVT. LTD.
Versus
UNION OF INDIA
W.P. LD-VC No. 100 of 2020, decided on 3-7-2020
Input Tax Credit (ITC) - Transitional credit - Unutilized Input Tax
Credit - Permission to carry forward of unutilized Cenvat credit from erstwhile
regime to GST regime - Inability to file Form GST TRAN-1 on account of
technical glitches - Form GST TRAN-1 although filed belatedly but along with
applicable late fees in compliance of the erstwhile Service Tax Laws as also the
provisions of Central Goods and Services Tax Act, 2017/Maharashtra Goods
and Services Tax Act, 2017 - Respondent No. 6/appropriate authority directed
to consider application filed by petitioner for seeking to carry forward the ac-
cumulated Cenvat credit into the GST regime and acceptance of petitioner’s
Form GST TRAN-1 in accordance with law - Section 140 of Central Goods and
Services Tax Act, 2017 read with Rule 117(1) of Central Goods and Services Tax
Act, 2017. [paras 10, 11]
Petition disposed of
CASES CITED
Adfert Technologies Pvt. Ltd. v. Union of India — 2020 (32) G.S.T.L. 726 (P & H) — Referred .... [Para 6]
Asian Paints Limited v. Union of India — 2020 (34) G.S.T.L. 50 (Kar.) — Referred ........................ [Para 6]
Gallops Infrastructure Ltd. v. Union of India — R/Special Civil Application No. 9237 of 2019
of Gujarat High Court — Referred ................................................................................................ [Para 6]
Jay Bee Industries v. Union of India — 2020 (32) G.S.T.L. 719 (H.P.) — Referred ............................ [Para 6]
Kay Ess Surgico v. Union of India — CWP No. 37368 of 2019
of Punjab & Haryana High Court — Referred ............................................................................. [Para 6]
Krish Automotors Private Limited v. Union of India
— 2019 (29) G.S.T.L. 584 (Del.) — Referred .................................................................................. [Para 6]
Mrinal Ghost v. Union of India — W.P. No. 9821 (W) of 2018
of Calcutta High Court — Referred ............................................................................................... [Para 6]
Tara Exports v. Union of India — 2019 (20) G.S.T.L. 321 (Mad.) — Referred ................................... [Para 6]
REPRESENTED BY : S/Shri Rajat Bose i/b. Atulya Kishore, Salonee
Kulkarni, Rishi Garg i/b. M/s. Shardul Amarchand
Mangaldas & Co., for the Petitioner.
Ms. Jyoti Chavan, AGP, for the Respondent.
[Order]. - P.C. : Rule.
2. Rule made returnable forthwith.
GST LAW TIMES  27th August 2020  72