Home Case Index All Cases GST GST + HC GST - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1269 - DELHI HIGH COURTFiling of Form GST TRAN-2 - transitional Input tax credit - inability to claim input tax credit on various eligible goods - extension of time period beyond what is prescribed for filing of revised GST TRAN-I - Section 140 of the Central Goods and Service Tax Act, 2017 (CGST Act) read with Rule 117 of the Central Goods and Services Tax Rules, 2017 - vires of Rule120A of the CGST Rules - CBIC Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The Petitioners remained under the confusion created by the misleading language in Form GST TRAN-1 & TRAN-2. We have to be mindful of the fact that the introduction of GST has revamped the entire taxation regime in the country. GST seeks to consolidate multiple taxes into one. GST legislations have incorporated transitional provisions to ensure that the transition to the GST regime is smooth and that the input tax credit/ benefits earned in the erstwhile taxation regime are not lost. Input tax credit is a property within the meaning of Article 300A of the Constitution of India. The taxpayers could not be deprived of the same, without authority of law. In terms of the transitional provisions, there was ambiguity and confusion amongst taxpayers. This was accentuated with technical glitches, which resulted in several tax payers not being able to file the requisite Form GST TRAN-1 within time. In M/s Blue Bird Pure Pvt. Ltd [2019 (7) TMI 1102 - DELHI HIGH COURT] also, the court accepted the error in filling up of the requisite information to be inadvertent and directed the Respondents to either open the online portal or to enable the petitioner to file the rectified Form GST TRAN-1 electronically or accept the same manually - The factual position in the present case is not any different and thus, we allow all petitions and direct the respondents to either open the online portal so as to enable the respective petitioners to file the Form TRAN-1 and TRAN-2 electronically, or to accept the same manually on or before 06.01.2020, if not already, filed pursuant to the interim order dated 01.05.2019. Respondents shall proceed to process petitioners’ claim in accordance with law once the Form GST TRAN–1 and TRAN-2 are filed - Petition allowed.
|