9911796707
TMI Blog2019 (4) TMI 1918X X X X Extracts X X X X X X X X Extracts X X X X ..... t who has not filed GST TRAN-1 required under Rule 117 of Central Goods and Services Tax Rules, 2017. The claim filed by the appellant even after introduction of GST was a routine and valid step for which no one can prevent them. On receipt of refund application, it becomes the function of the competent authority to scrutinize its legality and either sanction or reject the same applying the provisions under which it is claimed. In the instant case, when the appellant himself has preferred the claim under Rule 5 of Cenvat Credit Rules, 2004, deciding of the claim under CGST Act/Rules was not permissible, more particularly when transitional provisions i.e. Section 42(3) makes if mandatory on the authority to dispose such claim in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimant had not filed mandatory declaration electronically in the Form GST TRAN-1 as stipulated under Rule 117 of Central Goods and Services Tax Rules, 2017. 3. Being aggrieved with the impugned order the appellant preferred this appeal contesting inter alia, that ground for rejection of refund is erroneous and absurd; that they were not required to carry forward the credit for which they filed refund under Rule 5 of Cenvat Credit Rules, 2004; that under proviso to Rule 142(3) of CGST Act, 2017 there is specific restriction as regard carry forward of amount in TRAN-1 for which refund is being filed under erstwhile provisions; that Rule 117 of Central Goods and Services Tax Rules, 2017 is applicable in case where assessee engaged in manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im has been preferred by the claimant under Rule 5 of Cenvat Credit Rules, 2004 and governed by Notification No. 27/2012-C.E. (N.T.), dated 18-6-2012, While introducing the GST, necessary transitional provisions have been made in the Central Goods and Services Tax Act, 2017. Relevant provisions of the same are reproduced below : SECTION 142. Miscellaneous transitional provisions. - ***** (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duly, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r such provisions of existing law. Therefore, the claim filed by the appellant even after introduction of GST was a routine and valid step for which no one can prevent them. On receipt of refund application, it becomes the function of the competent authority to scrutinize its legality and either sanction or reject the same applying the provisions under which it is claimed. I observe that in the instant case, when the appellant himself has preferred the claim under Rule 5 of Cenvat Credit Rules, 2004, deciding of the claim under CGST Act/Rules was not permissible, more particularly when transitional provisions i.e. Section 42(3) makes if mandatory on the authority to dispose such claim in accordance with the provisions of existing law. I the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by inserting the following vide Notification No. 48/2018-Central Tax, dated 10-9-2018 (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the dale for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect 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. 7.1 As provided above, the date of filing of TRAN-1 was extended upto 31st Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
