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2019 (12) TMI 462 - HC - GSTExtension of time for filing of GST TRAN – 1 - vires of rule 117 in Central Goods and Service Tax Rules, 2017 and rule 117 in West Bengal GST Rules, 2017 - transition to GST regime - HELD THAT:- Section 140 in CGST Act, 2017 requires a condition precedent to be fulfilled for being entitled to take amount of CENVAT credit of eligible duties carried forward as mentioned in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such a manner as may be prescribed. Inserted by notification 3rd proviso in sub-rule (2) of rule 7, Service Tax Rules, 1994 required return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017 to 30th June, 2017 shall be submitted within a period of 45 days from the date of submission of the return under rule 7. Notification dated 9th October, 2019 on extension of time to file GST TRAN – 1 form till 31st December, 2019, vires challenge is not pressed by Mr. Raghavan - the petitioner stands entitled to file revised GST TRAN – 1 form up to 31st December, 2019. Since Revenue has not acted upon the law whereby CENVAT credit can be denied but is otherwise resisting claim for availing the credit on omission by error on uploaded GST TRAN -1 form, the resistance cannot be sustained. Petition disposed off.
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