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TMI Blog2019 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... e 117[1A]. A reading of this Rule suggests that it relates to filing of the declaration electronically in FORM GST TRAN-1 for the first time. Subsequent to amendment to Rule 117 by inserting sub-rule 1A, the time period specified for filing FORM GST TRAN-1 has been extended for further period not beyond 31.03.2019, in respect of registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom, the Council has made recommendations. Section 172 of the Act contemplates about the removal of difficulties wherein correction/rectification/revision of the FORM GST TRAN-1 can also be addressed on general or special basis, taking into account the ground realities qua effective implementation of Section 140 of the Act. Even on the technical glitches arising out of the petitioner/assesse s inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03.04.2018. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Hence, keeping open all the rights and contentions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner has approached the Nodal Officer who in turn directed the petitioner to seek the redressal of remedy before the jurisdictional officer. Accordingly, the petitioner again made a request to the Jurisdictional Officer to consider the request of the petitioner submitting a copy of the said letter to the Nodal Officer. The Additional Commissioner of Central Taxes, the concerned Nodal Officer vide letter dated 04.03.2019 communicated, that non-transition of credit into GST regime was not on account of technical glitch on GST Portal and hence the petitioner shall not be eligible for credit of the said amount. Being aggrieved by the same, the petitioner is before this Court. 3. Learned Senior Counsel Sri. Shivadass, representing the petitioner s counsel would submit that in terms of Section 172 of the Act, Rule 120A of the CG ST Rules 2017 ['Rules for short] can be relaxed and the petitioner is entitled to make revision of declaration in FORM GST TRAN-1 . However, the respondent authorities are not permitting the petitioner to file a revised FORM GST TRAN-1 in order to avail eligible credit. 4. Learned counsel for the petitioner has placed reliance on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. 11. Rule 117 of the Rules deals with the Transitional Provisions and the same reads as under: 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day [1] Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit [of eligible duties and taxes, as defined in Explanation 2 to section 140] to which he is entitled under the provisions of the said section: PROVIDED, that the Commissioner may, on the recommendations of the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitting a declaration electronically in FORM GST TRAN-1 within 90 days from the appointed day on the common portal specified therein, separately, the amount of input tax credit to which the registered person is entitled to take input tax credit under Section 140. The Commissioner is empowered to extend the period of 90 days by a further period not exceeding 90 days for submitting the declaration electronically in FORM GST TRAN-1 in terms of Rule 117[1A]. A reading of this Rule suggests that it relates to filing of the declaration electronically in FORM GST TRAN-1 for the first time. Subsequent to amendment to Rule 117 by inserting sub-rule 1A, the time period specified for filing FORM GST TRAN-1 has been extended for further period not beyond 31.03.2019, in respect of registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom, the Council has made recommendations. 16. The Rule 120A provides for revision of declaration. In the event of the registered person who had submitted a declaration electronically in FORM GST TRAN-1 , intends to revise such declaration once, this pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account the ground realities. 6. In the above view, at the request of Shri. Jetly, the learned Counsel appearing for the Respondents No.1 and 3, the Petition is adjourned to 10th October 2018. Order dated 24.10.2018: 3. Respondents have filed an affidavit in reply of Mr. Milind Gawai, Commissioner, Central Tax, Pune-1 Pune dated 23rd October, 2018. This Affidavit in reply dated 23rd October, 2018, inter alia states as under:- Further, in view of the directions dated 26-09-2018 of this Court, it has been decided by the CBIC [Central Board of Indirect Taxes Customs] that relief may be extended to the petitioner after due verification of the bona fides of the claims made by the petitioner from GSTN. Once the claims made by the petitioner have been verified, he may be allowed to amend the TRAN-1 to file correct amount of CENVAT credit to be transitioned. 4. In the above view, nothing survives in this Petition. 5. However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs [CBIC]. This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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