2018 (11) TMI 1566 - HC - GST

Acceptance of FORM GST TRAN-1 and TRAN-2 of the petitioner (hard copy) - Input Tax Credit/CENVAT credit - period running from 1st April, 2017 to 30th June, 2017 - pre Goods and Service Tax (GST) regime - Held that - The GST portal of the Central Government was not accessed by the petitioner for varieties of reasons, as stated in Annexures-5, 6, 7 and 8 of this writ petition. Time and again, there is correspondence to that effect. The respondents are directed to accept the hard copies of the FORM GST TRAN-1 and TRAN-2 and to scrutinize the same on or before the next date of hearing.

Summary

Issues:
Seeking permission to accept FORM GST TRAN-1 and TRAN-2 for availing Input Tax Credit/CENVAT credit pre-GST regime.

Analysis:
The writ petition requests permission for the respondents to accept the petitioner's FORM GST TRAN-1 and TRAN-2 to avail Input Tax Credit/CENVAT credit amounting to ?8,75,039 for the period from 1st April, 2017 to 30th June, 2017, which falls under the pre-Goods and Service Tax (GST) regime. The court, after hearing both sides, notes that Section 140 of the JGST Act, 2017, along with Rule 117 of the JGST Rules, 2017, specifies that applications for receiving credit of Input Tax/CENVAT should be made within 90 days. Although the deadline was initially within 90 days from 1st July, 2017, it was extended to 27th December, 2017, and further to 31st May, 2018 for TRAN-1, and up to 30th June, 2018 for TRAN-2.

The court observes that the petitioner did not access the GST portal of the Central Government for various reasons, as evidenced by Annexures-5, 6, 7, and 8 of the writ petition, with corresponding correspondence. The counsel for the Union of India requests additional time. Consequently, the court directs the respondents to accept the hard copies of FORM GST TRAN-1 and TRAN-2 submitted by the petitioner and scrutinize them before the next hearing scheduled for 24th September, 2018.