2019 (2) TMI 1217 - HC - GST

CENVAT Refund - Tran-1 Claim has not been filed by the petitioner online within stipulated time - Section 140 of the CGST Act, 2017 read with Rules 117(1), 118, 119 & 120 of the CGST Rules, 2017 - Held that - It shall be open to the petitioner to apply for rectification of Tran-1 to the Nodal Officer within 15 days from the date of receipt of certified copy of this Order. It is, however, further clarified that in case the claim is made by the petitioner within the aforesaid period, the officer concerned shall take necessary action thereon before 31.03.2019, in accordance with law - petition disposed off.

Summary

Issues:
1. Petition seeking CENVAT refund
2. Claim of Tran-1 filing discrepancy
3. Extension of time for Tran-1 claim

Analysis:
- The petitioner filed a writ petition seeking a writ of Mandamus for the issuance of a CENVAT refund amounting to ?7,13,975 due up to June 30, 2017, under Articles 226/227 of the Constitution of India.
- Respondent No.2 contended that they have no record of the Tran-1 Claim filed by the petitioner on the ONLINE PORTAL (ACES System) as claimed, which is required for the sanction of the amount under Section 140 of the CGST Act, 2017, along with relevant Rules.
- The Government, through a notification, extended the time for applying the Tran-1 Claim until March 31, 2019, allowing the petitioner to claim within the extended period.
- Respondent No.2 filed short written statements in court supporting their contention, which were taken on record, and copies were provided to the opposing counsel.
- The court clarified that the petitioner can apply for the rectification of Tran-1 to the Nodal Officer within 15 days from the receipt of the order, and if the claim is made within this period, the concerned officer must take necessary action before March 31, 2019, as per the law.
- Due to the extended time for claiming Tran-1 and the possibility of rectification, the court deemed the present writ petition as infructuous and disposed of accordingly.