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2019 (4) TMI 302 - HC - GSTRevision of FORM GST TRAN-1 - Section 172 of the Act, Rule 120A of the CG & ST Rules 2017 - disentitlement of the credit to the petitioner defeating the object of Transitional arrangements - It is the contention of the petitioner is facing difficulty in implementing Section 140 of the Act, 2017, it is necessary to invoke Section 172 to enable the petitioner to avail the transitional arrangements for input tax credit and the same ought to have been considered by the respondent–Authorities. Held that:- Rule 117 of the Rules provides for submitting a declaration electronically in FORM GST TRAN-1 within 90 days from the appointed day on the common portal specified therein, separately, the amount of input tax credit to which the registered person is entitled to take input tax credit under Section 140. The Commissioner is empowered to extend the period of 90 days by a further period not exceeding 90 days for submitting the declaration electronically in FORM GST TRAN-1 in terms of Rule 117[1A]. A reading of this Rule suggests that it relates to filing of the declaration electronically in FORM GST TRAN-1 for the first time. Subsequent to amendment to Rule 117 by inserting sub-rule 1A, the time period specified for filing FORM GST TRAN-1 has been extended for further period not beyond 31.03.2019, in respect of registered person 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 recommendations. Section 172 of the Act contemplates about the removal of difficulties wherein correction/rectification/revision of the FORM GST TRAN-1 can also be addressed on general or special basis, taking into account the ground realities qua effective implementation of Section 140 of the Act. Even on the technical glitches arising out of the petitioner/assesse’s inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03.04.2018. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Hence, keeping open all the rights and contentions of the parties, it would be appropriate for this Court to direct the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of circular dated 03.04.2018. The writ petition is disposed of with a direction to the petitioner to approach the jurisdictional Nodal Officer and the Nodal Officer is directed to consider the grievances of the petitioner in accordance with law.
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