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TMI Blog2020 (1) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... itially, it tried to upload the details of the VAT credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. As the time fixed for filing the GST TRAN-1 electronically expired, the petitioner approached the authorities to submit the application manually but the authorities have not taken any action on the same. This Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019. - WRIT PETITION No.15769 of 2019 - - - Dated:- 6-11-2019 - SRI C. PRAVEEN KUMAR AND MS J.UMA DEVI JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in West Godavari District. The petitioner was registered as a dealer under the erstwhile Andhra Pradesh Value Added Tax Act, 2005 (for short, the APVAT Act ). After the Goods and Services Tax Act came into force with effect from 01.07.2017, the petitioner has taken independent registration under the GST regime with GSTIN : 37AADFM6344A1ZL. The same registration number is applicable for both the CGST and APSGST Act, 2017. The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force. Section 140 of SGST Act provides for transfer of the amount of Value Added Tax Credit carried forward under the APVAT Act, 2005 to the GST regime, which reads as under:- 140. Transitional Arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days .. Rule 117 of the SGST Rules prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on the common portal within the time fixed in the Rule initially or extended by notifications. The prescribed period of 90 days from the appointed day expired on 29.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law. 6. It is to be noted that the aforesaid judgment of this Court delivered on 13.08.2019 was not challenged before the higher Court and the same has become final. 7. Having regard to the judgment referred above in W.P.No.3298 of 2019, this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019. It is needless to say that the petitioner s claim shall be processed in accordance with law. There shall be no order as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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