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2020 (10) TMI 1056 - HC - GSTReopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules - directory in nature or mandatory? HELD THAT:- On a conjoint reading of the provisions of Section 140(1) read with Rule 117(1), prima facie, it appears that a person is allowed to carry forward Cenvat credit from the erstwhile regime to the GST regime by fling of Form GST TRAN-1 - In the present case the petitioner has attempted to file Form GST TRAN-1, although belatedly, but alongwith the applicable late fees in compliance of the erstwhile service tax laws as also the provisions of the CGST Act and MGST Act. The petitioner’s application dated 04.12.2019 is pending adjudication with the appropriate authority i.e. respondent No.6 - We may state that the present petition can be disposed of by issuing a direction to the respondent No.6/appropriate authority to consider the application dated 04.12.2019 fled by the petitioner for seeking to carry forward the accumulated Cenvat credit into the GST regime and acceptance of the petitioner’s Form GST TRAN-1 in accordance with law. In doing so respondent No.6 / appropriate authority shall give a hearing to the petitioner and thereafter pass a speaking order on the aforesaid application. The respondent No.6 / appropriate authority i.e. Joint Commissioner of State Tax (EIU), Economic Intelligence Unit, C Wing, Old Building, GST Bhavan, Mazgaon, Mumbai- 400 010 is directed to decide the application dated 04.12.2019 fled by the petitioner for seeking to carry forward transition of accumulated Cenvat credit into GST regime in accordance with law - respondent No.6 / appropriate authority shall accord an opportunity of hearing to the petitioner before deciding and passing order on the petitioner’s application dated 04.12.2019. Petition disposed off.
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