WPMS/2306/2019
2022 Latest Caselaw 2651 UK

              Office Notes,
             reports, orders
             or proceedings
SL.
      Date    or directions                  COURT'S OR JUDGES'S ORDERS
No
             and Registrar's
               order with
               Signatures
                               WPMS No. 2306 of 2019
                               with
                               WPMS No. 2308 of 2019
                               Hon'ble Manoj Kumar Tiwari, J.

Mr. Siddhartha Singh, Advocate for the petitioner.

Mr. Shobhit Saharia, Advocate for the respondent nos. 2 & 4.

Heard learned counsel for the parties. Since common questions of law and fact are involved in these writ petitions, therefore are being taken up together and are being decided by this common judgment. However, for the sake of brevity, facts of WPMS No. 2306 of 2019 alone are being considered.

Learned counsel for petitioner submits that petitioner had submitted Tran-1 Form within time, however, due to some error at the time of submission of Form, petitioner wanted to submit revised Tran-1 Form. As the time for submitting revised Tran-1 Form was over, therefore, petitioner has approached this Court. The reliefs sought by petitioner in this writ petition are as follows:-

"(i) Issue orders, directions, writ in nature of certiorari quashing the impugned order dated 22.03.2019 and 25.03.2019 (Annexure No. 7, 8) passed by respondents.

(ii) Issue orders, directions, writ in nature of mandamus commanding the respondents jointly and severally to consider the manually applied Tran 1 form for credit of eligible duties in respects of inputs as on 30.06.2017."

Learned counsel for petitioner submits that similar controversy has been decided by this Court vide order dated 02.08.2022 passed in WPMS No. 975 of 2020 and other connected petitions.

Learned counsel for respondent nos. 2 & 4 do not dispute the said submission made on behalf of learned counsel for petitioner, and he fairly submits that these writ petitions can also be decided in terms of the order dated 02.08.2022 passed in WPMS No. 975 of 2020.

Accordingly, writ petitions are decided in terms of order dated 02.08.2022 passed by this Court in WPMS No. 975 of 2020 and other connected petitions.

(Manoj Kumar Tiwari, J.) 25.08.2022 Navin