Adfert Technologies Pvt. Ltd. Vs Union of India & Ors
Date: February 28, 2020
Subject Matter
SLP in the case of HC permission to file Revised TRAN-1 is dismissed
Summary
The HC (Punjab and Haryana) had previously directed the department to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. It stated that the Unutilized credit arising on account of duty/tax paid under erstwhile Acts is a vested right which cannot be taken away on procedural or technical grounds. Against this direction the department has filed Special Leave Petition in the Hon’ble Supreme Court. The SC refused to exercise its jurisdiction under Article 136 of the Constitution. Special Leave Petition was dismissed.
UPON hearing the counsel the Court made the following ORDER:
In the facts and circumstances of the present case, we are not inclined to exercise our jurisdiction under Article 136 of the Constitution. We accordingly dismiss the Special Leave Petition. Pending application(s), if any, stand disposed of.