Home Case Index All Cases GST GST + HC GST - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 865 - HC - GSTSeeking direction to credit the amount relating to input tax credit (ITC) - time limit for availment of credit by transition is mandatory or directory? - validity of the retrospective amendments to Section of CGST Act and Rule 117 of the CGST Rules - HELD THAT:- No doubt, the timelines for seeking transition of credit have been held to be mandatory. The decision in the case of M/S. P.R. MANI ELECTRONICS VERSUS UNION OF INDIA, THE GOODS AND SERVICE TAX COUNCIL, THE PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE [2020 (7) TMI 443 - MADRAS HIGH COURT] can be referred - However, in the subsequent decision in M/S. AMPLEXOR INDIA PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS [2021 (2) TMI 477 - MADRAS HIGH COURT], the Bench has, considering a slew of judgments cited by both sides, been persuaded to formulate certain issues for resolution. This includes the issue as to whether the timelines seeking transition under 140 and 117 are mandatory or directory and the same is pending declaration. In M/S. BHARAT ELECTRONICS LIMITED VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, CENTRAL BOARD OF EXCISE & CUSTOMS, PRINCIPAL COMMISSIONER, CHENNAI NORTH COMMISSIONERATE, CHENNAI [2021 (7) TMI 334 - MADRAS HIGH COURT], it is held that it does not stand to reason that the time limit for revision of a TRAN 1 return be identical to the timeline for filing of a return seeking transition. The purpose of revision is to enable correction/modification of a return of transition. In such an event, it would stand to reason that some additional time, over and above the timeline granted for a TRAN-1 return be provided by the respondent, in the later instance. Rule 120A does not, by itself, stipulate any time limit, though undoubtedly, the timeline stated under Rule 117 has to be read into Rule 120 as well. This would not, lead to a conclusion that the application of Rules 117 and 120A cannot be harmonized, to make them workable, viable and practical - the timelines under Rule 120A must be of a period over and above the timelines stipulated in Rule 117, mandamus as sought for by the petitioner is issued. Since the credits filed by the petitioner relate to Central Excise and Service both coming under Central jurisdiction, R1 may will enable opening of the portal such that revision may be sought. Petition allowed.
|