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TMI Blog2022 (4) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... permit the petitioner to file TRAN-1 belatedly, they have to credit the corresponding amount in the electronic cash register of the petitioner, provided such credit remained unutilized on the cut-off date. This Writ Petition is disposed off, by directing the respondents to verify whether indeed the petitioner had any input tax credit on the date of the accident i.e., 01.12.2016. The monthly returns, which would have been filed for the months of October and November 2016 would show the quantum of unutilized input tax credit on input service tax and capital goods credit. Petition disposed off. - Writ Petition (MD) No.8250 of 2021 And W.M.P.(MD)No.6231 of 2021 - - - Dated:- 13-4-2022 - Honourable Mr. Justice C.Saravanan For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and as an assessee/dealer under the Tamil Nadu Value Added Tax Act, 2006, the petitioner was required to file Form GST TRAN-1 on the common web portal in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 read with Section 140 of the Central Goods and Services Tax Act, 2017. The last date for filing return was 27.12.2017. However, the petitioner was unable to file Form GST TRAN-1 in time as the factory had been closed and was under lock and seal. 3.It is submitted that a reprieve was given only to those assesses, who faced technical problems after loading the information and therefore, Rule 117 of the Central Goods and Services Tax Rules, 2017 amended by Notification No.48/2018-Central Tax, dated 10.09.2018, with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the absence of an enabling provision in the Rules or in the Act, the benefit of transitional credit cannot be allowed to the petitioner in the year 2020. It is, therefore, submitted that the Writ Petition is liable to be dismissed. 6.The learned Standing Counsel for the respondents 2 to 4 referred to the decision of the Delhi High Court in the case of M/s.Brand Equity Treaties Limited vs. Union of India [W.P.(C)No.11040/2018 and C.M.No. 42982/2018], wherein the Delhi High Court held that period of 90 days for claiming input tax credit in TRAN-1 is directory and therefore, the period of limitation of three years under the Limitations Act would apply is not good law. It is, therefore, submitted that though the above said order has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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