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Clariant Chemicals India Limited vs Commissioner Of Central Excise And ... on 18 October, 2022
cites
The Central Excise Act, 1944
Rajasthan Excise Act, 1950
Section 142 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Finance Act, 1999
Section 140 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 174 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Nelco Limited vs Union Of India on 15 October, 2020
), NELCO Ltd.
Vs. Union of India reported in 2020 (36) GSTL 24 (Bom.
Union Of India vs Filco Trade Centre Pvt. Ltd. on 22 July, 2022
He also has drawn attention of this Bench to the fact that
judicial forum on several occasions have taken liberal approach to
bypass procedural lapses committed during the transitional stage, so
as to provide the necessary relief to the assessee and apart from the
judgment of the Hon'ble High Court of Madras reported in Samrajyaa
and Company Vs. Dy. Commissioner of GST and Central Excise [W.P.
No. 35714 of 2019], recently on 22.07.2022 Hon'ble Supreme Court
of India, in the case of Union of India And Others Vs. Filco Trade
Centre Pvt. Ltd. and Others, while disposing of several petitions filed
under Article 136 of the Constitution of India had given specific
E/87606/2019
7
direction to the Respondent-Department to open common portal for
filing required forms in order to avail transitional credit through Tran-
I and Tran-II for two months and aggrieved registered assessee, who
have no Writ Petitions pending before the High Courts also were
allowed to avail transitional credit by filling up the concern forms in
Tran-I and Tran-II. He, therefore, submits for acceptance of his
appeal for cash refund against un-availed CENVAT Credits that had
accrued post commencement of CGST Act.