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2020 (11) TMI 574 - HC - GSTTime Limit for filing Form TRAN - 1 - carry forward the tax credit pertaining to pre-GST period to GST regime - Vires of Rule 117 of the CGST Rules, 2017 - HELD THAT:- Rule 117 of the CGST Rules, 2017 and the parameteria provisions of the U.P. GST Rules provides for carry forward of tax or duty credit under any existing laws or on goods held in stock on the appointed day. The appointed day under the GST regime was 01.07.2017. Learned counsel for the Central GST and the learned Special Counsel for State GST could not inform as to whether any recommendation under sub - Rule (1 A) of Rule 117 was made by the Council and thereupon the Commissioner has extended the date for filing TRAN -1 form. They pray for and are granted three days' time to obtain complete instructions in the matter particularly with regard to the recommendations of the Council and the order of the Commissioner for extension of time for filing TRAN -1 Form under sub - Rule 1/1A of Rule 117 of the CGST Rules/UPGST Rules. Put up as a fresh case on 23.11.2020.
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