availed
under Section 140 of the CGST Act by
filing FORM TRAN - 1, in Form GSTR 3B
and further direct the respondent
Authority to pass ... TRAN-1 dated
15.09.2017 and 26.12.2017, Unavailed
CENVAT credit is shown as Rs.30,16,248/
- (Copy of TRAN- 1 dated 15.09.2017 and
26.12.2017 downloaded
wherein this Court, having regard to the fact that the TRAN1 could not
be filed on account of technical glitches in the electronic system ... therein to permit the writapplicant therein to file form
in TRAN1. We quote the relevant observations:
"8. Having regard to the fact
such
matters there is no technical anomaly in filing of the TRAN-
1 Form on the GST portal. This Court in several decisions
has given ... portal so
as to enable the petitioner to file the Form TRAN-
1 electronically, or to accept the same manually
on or before 31.12.2019. Respondents
provision of the
GST Act and Rules in the form of TRAN - 1 and that the Rules
allowed the transfer of CENVAT Credit amount which ... transition towards ITC in the GST
regime. Such transition through TRAN - 1 is available only
to the extent which was admissible and available
provision of the
GST Act and Rules in the form of TRAN - 1 and that the Rules
allowed the transfer of CENVAT Credit amount which ... credit through TRAN-1.
The appellant has failed to declare the same in time in ER-1
return and also in TRAN- 1 after enactment
credit stood completely lost
and could not be claimed in TRAN - 1 as transitional credit
under CGST Act . Admittedly, the petitioner was not entitled ... credit through TRAN-1.
The appellant has failed to declare the same in time in ER-1
return and also in TRAN- 1 after enactment
instant appeals:-
S.No. Name of company Share holding in
percentage
1 Ryder Trans International Pvt. Ltd 25.35%
(Assessee)
2 Vimal Sneh ... 1 Vimal Sneh Pvt. 1,00,00,000 93,55,409 1,00,00,000
Ltd
7
M/s Ryder Trans International
provided the facility to
complete TRAN-1 filing. It is clarified that the last date for filing of
TRAN 1 is not being extended ... number of TRAN-
1s filed and submitted through this process.
8.4 The taxpayers shall complete the process of filing of TRAN 1
stuck
Acit, Corporate Circle 3(1), Chennai vs Trans Energy Pvt Ltd, Chennai on 22 January, 2020
आयकर अपील य अ धकरण, 'डी' यायपीठ ... Transenergy Ltd.,
Tax, No.77/2,
Corporate Circle-3(1), Maduravoyal By Pass,
New Block, 4th Floor, Ayanambakkam,
121, Mahatma Gandhi Road, Ambattur Taluk,
Nungambakkam
TRAN-I, it was contended
that one opportunity was granted to registered persons to revise TRAN-I,
however present Petitioner failed to file revise TRAN ... Rule 117 (1), TRAN-1 was required to be filed
by due date which was declared 27.12.2017. There is
no power under Rule 117 (1
