9911796707
TMI Blog2019 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Rules, 2017 (hereinafter referred to as the Rules of 2017) have been amended by the notification dated 10.9.2018 and further by a subsequent notification dated 9.10.2019, as a result whereof the due date for furnishing offline GST TRAN-1 form has been extended upto 31.12.2019. Hence, a direction be issued to the respondents to accept its GST TRAN-1 form. 3. Learned counsel for the petitioner submitted that in identical matters, Jaipur Bench of this Court has granted interim orders, directing the 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rule (1A) of Rule 117 is applicable to those registered persons, who have failed to furnish their returns & TRAN-1 froms due to technical fault in the server during the transitional period, which was upto 22.12.2017. The petitioner had neither made any attempt nor has it produced any evidence to show that till the end of the original/extended transitional period, i.e., 22.12.2017, it had ever tried to upload its GST TRAN- 1 form. Essence of his argument has been that in absence of any evidence or proof of 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of registered persons 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 a recommendation for such extension." 9. Before embarking upon petitioner's entitlement/eligibility to claim the desired relief, it will be apt to first understand what is form GST TRAN-1. 10. Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of 'eligible duties' 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilure. 13. A perusal of the memo of petition shows that the petitioner has neither made any assertion about the date/point of time, when it made attempt to upload his GST TRAN-1 form, nor has it placed any documentary evidence to substantiate such position. The averments made in the writ petition, however indicate that the petitioner has made first such attempt on 23.8.2019; no such request to GST Council seems to have been made. 14. So far as interim orders passed by Jaipur Bench of this Court are concerned, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements enumerated in para no.12 are met/satisfied, the petitioner's offline GST TRAN-1 form shall be accepted, of course, if it is filed by 31.12.2019 or extended period (if any).
19. For the purpose aforesaid, the petitioner may submit an application before the GST Council to issue the requisite certificate/recommendation, alongwith requisite particulars and evidence and a certified copy of the order instant, within a period of 15 days from today. If the petitioner's assertion is found correct, the GST Council shall issue the recommendation/certificate to the petitioner within a period of three weeks from placement of such application and certified copy of this order.
20. The stay application also stands disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
|
