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2020 (8) TMI 624 - HC - GSTFiling of Form GST-TRAN-1 - extension of cut-off date for filing for filing of form - rule 117 of CGST Rules - HELD THAT - Issue at hand primarily appears to be on facts, though certain legal issues have also been raised by the petitioner, whether rule 117 of Central Goods and Service Tax Rules, 2017 should be treated as directory in nature. In order to have a considered view of the matter, let Respondents file their response. Accordingly, Mr. Ratnesh Kumar, learned counsel for the GST Council and Mr. Piyush Chitresh, learned A.C to learned Advocate General are allowed four weeks' time to file their counter affidavit. Matter be listed after six weeks so that petitioner, if so advised, may file rejoinder in the meantime.
Issues: Filing of GST-TRAN-1 by the petitioner, whether rule 117 of Central Goods and Service Tax Rules, 2017 should be treated as directory in nature.
Analysis: 1. The petitioner's case revolves around the filing of GST-TRAN-1, citing technical glitches preventing the upload of the application on the common portal. The petitioner relies on Annexure-4, a letter from the Deputy Commissioner, Commercial Taxes, to support this claim. Additionally, Annexure-5, an email from the Nodal Officer, GSTN, confirms the lack of evidence of submission or filing of TRAN-1 by the petitioner. Despite the petitioner's representations and efforts to file online, the portal blockage hindered the process. The petitioner seeks resolution to enable the transition credit claim. 2. The GST Council's stance, presented by their counsel, is that the cut-off date for filing GST-TRAN-1 was extended to facilitate transition credit claims under the VAT Scheme to GST. Those who missed this extension due to reasons other than GSTN Portal glitches are not entitled to further extensions. Legal arguments are supported by decisions from various High Courts. 3. The main issue seems to be factual, with the legal query of whether rule 117 of the Central Goods and Service Tax Rules, 2017 should be considered directory in nature. To delve deeper into the matter, the Court directs the Respondents to submit their responses. The GST Council's counsel and the Assistant Counsel to the Advocate General are granted four weeks to file their counter affidavit. The case is scheduled for listing after six weeks to allow the petitioner to file a rejoinder if necessary.
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