9911796707
TMI Blog2020 (6) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ave to hold that in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle and thus a period of three years from the appointed date would be the maximum period for availing of such credit. The petitioner has attempted to file TRAN within the time limit framed under the Rule. In the context of what has been stated discussed above, this court directs the respondent authorities to reopen the form TRAN II or accept manual filing of GST TRAN II to allow the petitioner to claim transitional credit held in stock as on the appointed date after proper verification including the invoices submitted by the petitioner. It is made hereby clear that such exercise has to be completed within 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST Act, 2017) and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act, 2017) bearing GSTIN 19AAMFS4896E1ZJ under both the Acts which was obtained by migration from the previous Acts. The petitioner is a bona fide dealer who carries on business in due compliance of the provisions of the Goods and Services Tax (for brevity, GST) laws in force staying within the legal ambit of the laws and rules framed thereunder. Mr. Akshat Agarwal, learned advocate for the writ petitioner submits that service has been effected through e3 mail. None has entered appearance on behalf of the respondents. The point in issue can be decided in one go and the writ petition can be disposed of. The petitioner states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppointed day subject to the following conditions namely:- (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed. Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payments of tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by the respondent no.4. Even after the due date technical issues while filing the transitional form in FORM GST TRAN-I and TRAN-II and as such could not filed the same within the stipulated due date. Due to such issues many dealers moved before the Hon ble Courts of law to avail the benefit of the transitional credit. Each and every court, thereafter, allowed the assesses to file GST TRAN-I after the due date by directing the GST network to reopen the portal so that the application may be filed online and if not, the assesees be allowed to file GST TRAN-I manually. Accordingly, the petitioner has sought for issuance of writ in the nature of mandamus directing the respondents to reopen GST TRAN-II ought to accept manual TRAN-II t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not result in the forfeiture of the rights, in case the credit is not availed within the period prescribed. This, however, does not mean that the availing of CENVAT credit can be in perpetuity. Transitory provisions, as the word indicates have to be given its due meaning. Transition from pre-GST Regime to GST Regime has not been smooth and therefore, what was reasonable in ideal circumstances is not in the current situation. In absence of any specific provisions under the Act, we would have to hold that in terms of 0the residuary provisions of the Limitation Act, the period of three years should be the guiding principle and thus a period of three years from the appointed date would be the maximum period for availing of such credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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