2020 (7) TMI 199 - HC - GST

Filing of Form TRAN-1/TRAN-2 - transitional Input Tax Credit - time limitation - Rule 117 of Central Goods and Services Tax Rules 2017 - HELD THAT - To await the judgment of the Supreme Court in UNION OF INDIA VERSUS BRAND EQUITY TREATIES LIMITED AND ORS. ETC. ETC. 2020 (6) TMI 517 - SC ORDER . Issue Notice.

Summary

Issues: Petition seeking direction to open Portal for tax credit filing, challenge to Rule 117 of Central Goods and Services Tax Rules, 2017.

The High Court of Delhi, comprising Hon'ble Mr. Justice Manmohan and Hon'ble Mr. Justice Sanjeev Narula, heard a petition filed urgently through video conferencing. The petitioner sought a direction for the respondents to open the Portal to enable the filing of tax credit claims in Form TRAN-1/TRAN-2, amounting to Rs. 69,12,908.60, either online or manually. Additionally, the petitioner requested a declaration to deem Rule 117 of Central Goods and Services Tax Rules, 2017, providing a time limit for filing TRAN-1, as ultra vires, contrary, and in violation of Section 140 of the Central Goods and Services Tax Act, 2017. Notices were issued to the respondents, and their counsels accepted the same. The respondents were granted permission to file their counter affidavits within four weeks, with a provision for a rejoinder-affidavit to be filed subsequently. The matter was scheduled for listing on 16th September 2020, awaiting the judgment of the Supreme Court in Union of India Vs. Brand Equity Treaties Limited & Ors., SLP (C) 7425-7428/2020. The order was directed to be uploaded on the website immediately, with copies forwarded to the counsels via email.