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2020 (6) TMI 625 - CALCUTTA HIGH COURTVires of Rule 117 (4) of the CGST/SGST Rules, 2017 - violation of of Articles 14, 19(1) (g) and 265 of the Constitution of India - principles of natural justice - transitional credit of inputs held in stock - opportunity to file the declaration in CGST TRAN –2 - HELD THAT:- 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 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 30.06.2020 so as to enable the petitioner to submit his GST TRAN II. Application disposed off.
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