2020 (11) TMI 236 - HC - GST

Filing of TRAN-1 - Transitional Credit - vires of Rules 117 and 118 of the Central Goods Services Tax Rules, 2017 - HELD THAT - The Respondents are directed to accept the TRAN-1 filed by the Petitioner and to give due credit of the input tax credit of ₹ 10,11,913/- in electronic credit ledger/ input tax credit of the Petitioner within two weeks from the date of this order. It is not considered necessary to examine Petitioner s challenge to the vires of Rules 117 and 118 of the Central Goods Services Tax Rules, 2017 - petition allowed

Summary

Issues involved:
1. Eligibility for input tax credit
2. Acceptance of TRAN-1 filing
3. Challenge to the vires of Rules 117 and 118 of the Central Goods & Services Tax Rules, 2017

Eligibility for input tax credit:
The petitioner, a Limited Liability Partnership engaged in a similar business as in a previous writ petition, was found eligible for credit amounting to ?10,11,913 by the High Court. The court, based on its previous order, directed the respondents to accept the TRAN-1 filed by the petitioner and provide due credit within two weeks. The court did not delve into the facts again as they were similar to the previous case.

Acceptance of TRAN-1 filing:
The High Court directed the respondents to accept the petitioner's TRAN-1 filing and credit the input tax credit amount of ?10,11,913 in the electronic credit ledger within two weeks from the date of the order. This decision was based on the court's findings in a previous order related to a similar writ petition.

Challenge to the vires of Rules 117 and 118:
The court did not find it necessary to examine the petitioner's challenge to the validity of Rules 117 and 118 of the Central Goods & Services Tax Rules, 2017, in light of the order issued regarding the eligibility for input tax credit. The petition was allowed without any order as to costs, and the court emphasized that the digitally signed order would be sent to the petitioner for compliance.