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2020 (12) TMI 684 - HC - GSTPermission to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 - availment of Tansitional Credit in Electronic Credit Ledger - validity of Rule 117 of the CGST Rules - HELD THAT - The writ petition is liable to be disposed of in terms of the decision rendered by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur in OBELISK COMPOSITE TECHNOLOGY LLP, VERSUS UNION OF INDIA, THE SECRETARY TO THE GOVT. OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE 2019 (12) TMI 1162 - RAJASTHAN HIGH COURT where it was held that this Court cannot entertain such prayer and accordingly reject the same, however, considering the fact that the Union of India and the Finance Department have extended the period contemplated under Rule 1A of Rule 117 till 31st December, 2019. Liberty granted to the petitioner to make an application before GST Council through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer for forwarding the same to the GST Council to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner s assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India. Petition disposed off.
Issues:
1. Challenge to the validity of Rule 117 of the CGST Rules. 2. Petition for filing Form TRAN-1 under the CGST Act to avail Transitional Credit. 3. Similarity with a previous judgment regarding Obelisk Composite Technology LLP. Analysis: 1. Challenge to Rule 117 of the CGST Rules: The writ petition challenged the validity of Rule 117 of the CGST Rules. The court referred to a previous judgment where a similar challenge was considered. The court noted that the challenge to the constitutional validity of Rule 117 was no longer a new issue and had been previously addressed. The court stated that due to this, they could not entertain the prayer challenging the constitutional validity of Rule 117. However, the court acknowledged that the Union of India had extended the deadline for submitting GST TRANS-1 until 31st December, 2019. The petitioner was granted liberty to make an application before the GST Council through the Standing Counsel, who would then forward it to the jurisdictional officer for necessary action. If the petitioner's claim was found valid, the GST Council would issue the necessary recommendation to the Commissioner for the petitioner to avail the benefit of CENVAT credit within the stipulated time. 2. Petition for Form TRAN-1 under the CGST Act: The petitioner had prayed to file Form TRAN-1 to avail Transitional Credit under the CGST Act. The court considered this prayer in connection with the previous judgment related to Obelisk Composite Technology LLP. The court granted the petitioner the liberty to apply before the GST Council through the Standing Counsel, who was directed to submit the application to the jurisdictional officer for further processing. If the petitioner's claim was substantiated, the GST Council would recommend to the Commissioner for the petitioner to receive the CENVAT credit within the extended deadline provided by the Union of India. 3. Similarity with Previous Judgment: The court highlighted the similarity between the present writ petition and a previous judgment involving Obelisk Composite Technology LLP. The court noted that the issues raised in the current petition were akin to those addressed in the earlier case. Therefore, the court decided to dispose of the present petition in accordance with the decision made by a Co-ordinate Division Bench of the Court at the Principal Seat in Jodhpur regarding Obelisk Composite Technology LLP. The petitioner was granted the opportunity to follow the necessary procedure to claim the Transitional Credit as per the extended deadline set by the Union of India. In conclusion, the court addressed the challenges to Rule 117 of the CGST Rules, allowed the petitioner to file Form TRAN-1 to avail Transitional Credit, and resolved the case based on the similarity with a previous judgment involving Obelisk Composite Technology LLP. The petitioner was given the chance to seek the necessary recommendations to benefit from the CENVAT credit within the extended timeline provided by the Union of India.
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