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THE INDIA CEMENTS LIMITED vs. THE UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

PUSHPENDRA SINGH BHATI

Pet. Counsel

Shreyansh Mardia

Res. Counsel

Mukesh Rajpurohit

Sandeep Shah

Rajvendra Sarswat

Petitioner / Applicant	THE INDIA CEMENTS LIMITED
Respondent	THE UNION OF INDIA
Court	Rajasthan High Court
State	Rajasthan
Date	Mar 15, 2021
Order No.	S. B. Civil Writ Petition No. 275/2020
Citation	2021(3) TAXREPLY 3962
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Section 140

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Rule 117

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ORDER
1. In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court. 2. This writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs: "a) Permit and allow the Petitioner to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties to the tune of ₹ 7,89,421/- (Rupees Seven Lakhs Eighty Nine Thousand Four Hundred and Twenty One Only), in respect of unavailed credit on Capital Goods on the appointed day in terms of Section 140(2) of the Central Goods and Services Tax Act, 2017; b) Declare the impugned action of the Respondents in not refunding/adjusting the unavailed CENVAT Credit existing in the name of the Petitioner as illegal and same be quashed and set aside; c) Direct and declare that the time limit to file Form TRAN-1 specified in Rule 117(1) & 1(A) & Rule 120A of the Central Goods and Service Tax R....