Home Case Index All Cases GST GST + HC GST - 2020 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 250 - ANDHRA PRADESH HIGH COURTReopening of portal immediately enabling the Writ Petitioner to submit its GST TRAN-1 Form - time limitation u/r 117 of SGST Rules - Section 140 of the CGST and APSGST Act, 2017 - HELD THAT:- Rule 117 of the SGST Rules prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on the common portal within the time fixed in the Rule initially or extended by notifications - Though the prescribed time of 90 days from the appointed date expired on 29.09.2017, but the Respondent authorities have been extending time for uploading VAT Credit in Form TRAN-1 from time-to-time. A similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (8) TMI 85 - DELHI HIGH COURT], BHARGAVA MOTORS VERSUS UNION OF INDIA & ORS. [2019 (5) TMI 899 - DELHI HIGH COURT], and KUSUM ENTERPRISES PVT. LTD., SANKO GOSEI TECHNOLOGY INDIA PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 945 - DELHI HIGH COURT], the Court disposed of the writ petition, on 13.08.2019, directing the respondents to either open the portal so as to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually by fixing a cut of date and process the claim in accordance with law. Having regard to the judgments referred, this Writ Petition is disposed of in terms thereof directing the respondents concerned to permit the Writ Petitioner to submit GST TRAN-1 Form electronically or, in the alternative, manually, by fixing a cut off date, within a period of 30 days from the date of receipt of judgment, in which event, the same may be dealt with, in accordance with law.
|