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2020 (3) TMI 1039 - HC - GSTFiling of Form GST TRAN-1 - transitional credit - HELD THAT - The petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. Respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax of the petitioner so as to enable the petitioner to carry forward by filing / uploading form GST TRAN -1 on GST portal - respondent No.4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN -1 within a period of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN -1 on or before 31st March 2020. Petition disposed off.
Issues:
Petitioner seeking writ of mandamus for transitional credit under GST Act. Analysis: The petitioner, a registered entity under the Central Goods and Services Act, 2017, sought relief to claim credit of CENVAT and service tax under Section 140 of the Act. The petitioner faced technical glitches while trying to upload form GST TRAN-1 to claim credit amounting to ?1,15,35,563 towards service tax credit. Despite repeated attempts and representations to the GST Department, the petitioner's case was not considered, hindering their ability to claim credit as per transitional provisions. Citing a previous court decision, the petitioner argued for their legitimate right to carry forward such credits under the Act. The court acknowledged the petitioner's entitlement to claim credit of CENVAT and service tax as on 30th June 2017 under Section 140(1) of the Act. It directed the jurisdictional officer to verify the petitioner's credit claims and enable them to file/upload form GST TRAN-1 on the GST portal. The court also referred to an order extending the time limit for submitting the declaration in Form GST TRAN-1 till 31st March 2020 for cases facing technical difficulties, emphasizing the need for prompt resolution in the petitioner's case. In light of the legal provisions and the petitioner's genuine claim for transitional credit, the court directed respondent No.4 to complete the verification process promptly and allow the petitioner to upload form GST TRAN-1 within two weeks. The judgment disposed of the petition, making the rule absolute for the specified relief and permitting direct service. The court's decision aimed to uphold the petitioner's rights under the GST Act and ensure timely resolution of their credit claim issues.
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