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TMI Blog2019 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... to sub-section (8) of Section 140 postulates that such credit will be admissible subject to a condition that the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day. Rule 117(1) of the Rules of 2017 mandates that every registered person entitled to take credit of input tax under Section 140 of the Act will be required to file a declaration electronically in Form GST TRAN-1, within ninety days of the appointed day, specifying therein, the amount of input credit to which he is entitled. Notification dated 10.9.2018 a new proviso sub-rule (1A) was introduced, while the provision contained in sub-rule (1) remained unaltered. A careful reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents to provisionally entertain the GST TRAN- 1 and other returns of the petitioner, while making reference of the order dated 3.10.2018 passed in DBCWP NO.13986/2018 - SRF Ltd. Vs. Additional Commissioner and another order dated 3.12.2018 in DBCWP No.24032/2018 - M/s. Alchem International Pvt. Ltd. Vs. UOI & Ors. 4. Apart from relying upon the above interim orders, learned counsel placed for perusal of the Court following judgments in a bid to satisfy the Court that various High Courts have directed the respondents to accept offline return and TRAN-1 form: (i) WCP No.7423/2019 : Kusum Enterprises Pvt. Ltd. Vs. UOI & Ors., decided on 12.7.2019 (Delhi High Court) (ii) WCP No.8970/2019 : They Tyre Plaza Vs. UOI & Ors., decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uploading GST TRAN-1 form, evincing that the failure was a result of technical glitch, the petitioner cannot be given any indulgence/relief. 6. Inviting Court's attention towards Rule 1A inserted by the notification dated 10.9.2018, he argued that the assessee is permitted to furnish offline GST TRAN-1 form, only if he had made an attempt to submit it electronically before 22.12.2017. 7. Heard learned counsel, perused the relevant law and considered the submissions made. 8. For the sake of ready reference, sub-rule (1) & (1A) of the Rules of 2017, around which the whole controversy revolves, are being reproduced hereunder: "(1) Every registered person entitled to take credit of input tax under Section 140 shall, within ninety days of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to sub-section (8) of Section 140 postulates that such credit will be admissible subject to a condition that the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day. Rule 117(1) of the Rules of 2017 mandates that every registered person entitled to take credit of input tax under Section 140 of the Act will be required to file a declaration electronically in Form GST TRAN-1, within ninety days of the appointed day, specifying therein, the amount of input credit to which he is entitled. 11. It is noteworthy that by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, it is not discernible as to whether the petitioners in those cases have tried to furnish their return and upload TRAN-1 form within the period prescribed in sub-rule (1) of Rule 117 of the Rules of 2017 or after such date. Whereas in the present case, the petitioner has not been able to prove that he had submitted his return and TRAN-1 within the stipulated period of 90 days or the extended period. Hence, the interim orders cited by learned counsel for the petitioner are not of much help to him. 15. Adverting to the judgments relied upon by learned counsel, suffice it to observe that in each of the cases, the respective High Courts have recorded a categorical finding, based on petitioners' assertion that a genuine effort was made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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