1. This petition has been preferred because this writ petitioner has missed the bus and the boat in filing TRAN – 1 Form because of varieties of reasons, as alleged in the memo of this writ petition including their portal which was not working properly.
2. The Assistant Solicitor General of India is appearing in this case and has submitted that in exercise of power under Section 164 of Central Goods and Service Tax Act, 2017, the Central Government has amended the rules and extended the date of filing of TRAN – 1 Form up to 31.03.2019 in respect of the registered persons, who could not submit their TRAN – 1 Form in time on account of technical difficulty in common portal.
3. The Assistant Solicitor General of India shall do all the needful like recommendations etc., as required under the amended rules, so that on merit the decision can be taken for the Input Tax Credit. Learned counsel for the Union of India has tendered the photocopy of the Notification No.48/2018- Central Tax, New Delhi dated 10.09.2018, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Custom. The photocopy of the notification is taken on record.
4. Thus, in view of the submission of the learned Assistant Solicitor General of India, this writ petition is disposed of, because now the time limit has been extended up to 31.03.2019 and also the Assistant Solicitor General of India has given assurance to do the needful into the matter for recommendation etc.
5. The matter will be decided on its merit by the respondents so far as allowing or otherwise the CENVET Credit for the period in question.
6. With the said observation, this writ petition is, hereby, disposed of.