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2019 (12) TMI 464 - HC - GSTExtension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - time limit prescribed under Rule 117 read with Section 14C of CGST Act, 2017 - circular dated 03.04.2018 - HELD THAT:- It is not in dispute that Rule 117 (IA) permits the registered persons who could not submit the declaration within the due date on account of technical glitches on the common portal, by a further period not beyond 31.03.2019, Though under Rule 117 of the CGST Rules, 2017, period of 90 days from appointed day i.e.01.07.2017 was prescribed, the same has been extended from time to time now upto 31.12.2019 by virtue of the amendment to Sub-Rule IA of Rule 117 vide Notification No.49/2019/Central Tax dated 09.10.2019 - Thus, it is clear that if any technical glitches are found on the common portal of department, the registered persons are permitted to submit the declaration in TRAN-I up to 31.12.2019 whereas the said extension of time prescribed originally under Rule 117 is not extended, if any technical glitch arises on the error committed by the registered persons. In the light of Section 140 of the Act read with Section 142 and 172 as well as Rule 117 (1A), it is clear that though there is no explicit provision to permit revision filing of TRAN-I at an extended period for the registered persons who fail to furnish the material for having filed the same by 27.12.2017, in the absence of any specific time prescribed under Section 140 of the Act and in terms of introduction of Rules 117(1A) and 120A, the arguments advanced by the learned counsel for the revenue could not be countenanced. Reliance can be placed in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The request of the petitioners to extend the time prescribed under Rule 117 cannot be denied - writ petitions are allowed directing the respondents to permit the petitioners to file/ revise the TRAN-1 either electronically or manually on or before 31.12.2019 - decided in favor of petitioner.
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