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2020 (10) TMI 107 - HC - GSTExtension of time for filing the revised TRAN-1 for the period April, 2017 - June, 2017 - Rule 120A under the CGST Act, 2017 - HELD THAT - Issue Notice. To await the judgment of the Supreme Court in UNION OF INDIA VERSUS BRAND EQUITY TREATIES LIMITED AND ORS. ETC. ETC. 2020 (6) TMI 517 - SC ORDER - list on 14th December, 2020.
Issues:
1. Extension of time for filing revised TRAN-1 under Rule 120A for April-June 2017. 2. Acceptance of transitional credit details under Section 140(1) of the CGST Act, 2017 manually. 3. Application of the Court's decision in Brand Equity Treaties Limited case for extending the limitation for filing TRAN-1. Extension of Time for Filing Revised TRAN-1: The petitioner filed a writ petition seeking directions to extend the time for filing the revised TRAN-1 for the period April, 2017 - June, 2017 under Rule 120A through the GSTN system. The petitioner aimed to avail credit of ?4,56,30,842. Additionally, alternative directions were requested to accept transitional credit details under Section 140(1) of the CGST Act, 2017 manually and update the electronic credit ledger at the back-end. The petitioner also sought directions to apply a previous court decision where the limitation for filing TRAN-1 under Rule 120A was extended till 30th June, 2020. The Court issued notice to the respondents and directed them to file counter-affidavits within four weeks, with a provision for a rejoinder-affidavit to be filed subsequently. The case was scheduled to await the judgment of the Supreme Court in a related matter and listed for 14th December, 2020. Acceptance of Transitional Credit Details: Apart from seeking an extension of time for filing revised TRAN-1, the petitioner requested directions to respondent no. 5 to accept the details of transitional credit under Section 140(1) of the CGST Act, 2017 manually and update the electronic credit ledger at the back-end. This request was made as an alternative to the primary relief sought regarding the extension of time for filing the revised TRAN-1. The Court issued notice to the respondents and directed them to file counter-affidavits within four weeks, with a provision for a rejoinder-affidavit to be filed subsequently. The case was scheduled to await the judgment of the Supreme Court in a related matter and listed for 14th December, 2020. Application of Previous Court Decision: The petitioner also prayed for directions to apply a previous court decision where the limitation for filing TRAN-1 under Rule 120A was extended till 30th June, 2020. This request was made in conjunction with the primary relief sought for extending the time for filing the revised TRAN-1. The Court issued notice to the respondents and directed them to file counter-affidavits within four weeks, with a provision for a rejoinder-affidavit to be filed subsequently. The case was scheduled to await the judgment of the Supreme Court in a related matter and listed for 14th December, 2020.
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