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2020 (3) TMI 1040 - HC - GSTFiling of Form GST TRAN -1 - carry forward of CENVAT Credit - Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017 - HELD THAT - It appears that if the petitioner could not upload the form GST TRAN -1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN -1. 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. The 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:
Claim for transitional credit under Section 140 of the Central Goods and Services Act, 2017; Technical glitches in uploading form GST TRAN-1; Petitioner's entitlement to carry forward credit of CENVAT and service tax; Jurisdictional officer's role in verifying the claim; Extension of time limit for submitting the declaration in Form GST TRAN-1. Analysis: The petitioner sought relief through a writ under Article 226 for the issuance of a mandamus to allow carrying forward credit or payment in cash. The petitioner, registered under Excise Act and Gujarat VAT Act, claimed entitlement to CENVAT credit under Section 140 of the Act, 2017, and Rule 117. Technical issues prevented uploading form GST TRAN-1 for claiming credits. Despite efforts, the petitioner's case was not considered, leading to the petition. The petitioner relied on a previous court decision affirming the right to transitional credit, emphasizing the impact on working capital and business continuity. The court recognized the petitioner's right to claim CENVAT and service tax credit as of 30th June 2017 under Section 140(1) of the Act, 2017. It directed the jurisdictional officer to verify the claim for enabling form GST TRAN-1 submission. Referring to an order extending the deadline for submitting the declaration, the court instructed completion of verification within two weeks for uploading the form by 31st March 2020. The judgment emphasized the importance of addressing genuine claims and technical issues affecting credit claims. The respondent contended no technical glitches existed but agreed to verify the claim's genuineness. The court found in favor of the petitioner due to technical glitches preventing form submission. It underscored the petitioner's right to claim transitional credit and directed the jurisdictional officer to facilitate the process. By referencing the extension order, the court ensured the petitioner's opportunity to submit the form within the revised timeline. The judgment highlighted the need for timely resolution of credit claims and the impact of technical challenges on claim submissions. In conclusion, the court granted relief to the petitioner, directing verification of credit claims and allowing form submission within the extended deadline. The judgment underscored the significance of addressing technical issues hindering credit claims and ensuring timely resolution for affected parties. The decision upheld the petitioner's right to claim transitional credits and emphasized compliance with procedural requirements for credit submissions.
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