9911796707
TMI Blog2019 (12) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Central Goods and Services Tex Act, 2017 ('Act' for short) are seeking direction to the respondents to permit them to file TRAN-I statutory form either electronically or manually extending the time limit prescribed under Rule 117 read with Section 14C of CGST Act, 2017 to carry forward unutilized credit of duty to the common portal paid under the Finance Act, 1994/VAT Act, 2003. 3. The learned Senior Counsel Sri G. Shivadass representing the petitioners would submit that the very subject matter has been elaborately considered by the Hon'ble High Courts of Delhi, Punjab and Haryana as well as Kerala and a decision has been rendered directing the respondent Authorities to permit the registered dealers to file or revise TRAN-I already filed either electronically or manually, thereby prescribing the cut of date, extending the date prescribed under Rule 117, reserving liberty to the respondents to verify the genuineness of the claims made by the registered dealers on merits of the case. Reliance is placed on the following judgments. 1. Bhargava Motors vs. Union of India & Ors. 2019- VIL-218-DEL 2. M/S Blue Bird Pure Pvt. Ltd. vs. Union of India and Ors. 2019.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: "Accordingly, a direction is issued to the respondents to permit the petitioner to either submit the TRAN 1 form electronically by opening the electronic portal for that purpose or allow the petitioner to tender said form manually on or before 15th October, 2019 and thereafter, process the petitioner's claim for ITC in accordance with law. The petition is disposed of in the above terms." 6. Similarly Hon'ble High Court of Punjab Haryana in the case of Adlfert Technologies Pvt. Ltd., sup as held thus: "9. Having scrutinized record of the -case(s) and heard arguments of both sides, we find that on the introduction of GST regime, Government granted opportunity to registered persons to carry forward unutilized credit of duties/ taxes paid under different erstwhile taxing statues. GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load simple forms electronically whereas there were a number of steps and columns in TRAN 1 forms thus possibility of mistake cannot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of the Constitution. 35. The Supreme Court, in the case of Ajay Hasia and Ors. v. Khalid Mujib Sehravardi and Ors., reported in AIR 1981 SC 487, has held that Article 14 strikes at the arbitrariness because any action that is arbitrary, must necessarily involve negation of equality. It is sufficient to state that the content and reach of Article 14 must not be confused with the doctrine of classification. The doctrine of classification which is evolved by the courts is not para-phrase of Article 14 nor is it the objective and end of that Article. Wherever there is arbitrariness in the State action, whether it be of the legislature or of the executive or of an "authority" under Article 12, Article 14 immediately springs Into action and strikes down such State action. In fact the concept of reasonableness end non-arbitrariness pervades the entire constitutional scheme and is a golden thread which runs through the whole of the fabric of the Constitution. We may quote the relevant paragraphs 16 and 17 of the judgment thus : "16. If the Society is an "authority" and therefore "State" within the meaning of Article 12, it must follow that it is subject to the constitutional oblig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o violative of Article 16. Articles 14 and 16 strike at arbitrariness in State action and ensure fairness and equality of treatment. ' 17. This vital and dynamic aspect which was till then lying latent and submerged in the few simple but pregnant words of Article 14 was explored and brought to light in Royappa's case and it was reaffirmed and elaborated by this Court in Maneka Gandhi v. Union of India, (1978) 2 SCR 621 : (AIR 1978 SC 597), where this Court again speaking through one of us (Bhagwati, J.) observed : "Now the question immediately arises as to what is the requirement of Art. 14: what is the content and reach of the great equalizing principle enunciated in this article, There can be no doubt that it is a founding faith of the Constitution. It is indeed the pillar on which rests securely the foundation of our democratic republic. And, therefore, it must not be subjected to a narrow, pedantic or lexicographic approach. No attempt should be made to truncate its all-embracing scope and meaning for, to do so would be to violate its activist magnitude. Equality is a dynamic concept with many aspects and dimensions and it cannot be imprisoned within traditional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representation or promise made by the authority, including an implied representation, or from consistent past practice. The doctrine of legitimate expectation has an important place in developing law of judicial review. We may quote the relevant paragraph 38 of the judgment thus: "38, The principle underlying legitimate expectation which is based on Article 14 and the rule of fairness has been restated by this Court in Bannari Amman Sugars Ltd. v. Commercial Tax Officer, 2005 (1) SCC 625. it was observed in paras 8 and 9: "8. A person may have a 'legitimate expectation' of being treated in a certain way by an administrative authority even though he has no legal right in private law to receive such treatment. The expectation may arise either from a representation or promise made by the authority, including an implied representation, or from consistent past practice. The doctrine of legitimate expectation has an important place in the developing law of judicial review. it is, however, not necessary to explore the doctrine in this case, it is enough merely to note that a legitimate expectation can provide a sufficient interest to enable one who cannot point to the existe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file the form GST Tran-1 within the due date may severely dent the writ applicants working capital and may diminish their ability to continue with the business. Such action violates the mandate of Article 19(1)(g) of the Constitution of Iadia. 39. This High Court, in the case of Indsur Global Ltd. v. Union of India, reported in 2014 (310) E.L.T. 833 (Gujarat) = 2014-TIOL-2015.HC-AHM-CX, has held as under: "34. By no stretch of imagination, the restriction imposed under sub-rule (3A) of Rule 8 to the extend it requires a defaulter irrespective of its extent, nature and reason for the default to pay the excise duty without availing Cenvat credit to his account can be stated to be a reasonable restriction. It leads to a situation so harsh and a position so unenviable that it would be virtually impossible for an assessee who is trapped in the whirlpool to get out of his financial difficulties. This is quite apart from being wholly reasonable, being irrational and arbitrary and therefore, violative of Article 14 of the Constitution. It prevents him from availing credit of duty already paid by him. It also is a serious affront to his right to carry on his trade or business guaran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied to carry forward legitimate claim of CENVAT/ITC on the ground of non-filing of TRAN J by 27.12.2017." 7. In the circumstances, it is obvious that two types of cases would arise for consideration namely: 1. Registered persons who did/ could not file TRAN-1 by 27.12.2017 and have no evidence of attempt to load TRAN-1. 2. Registered persons loaded TRAN-1 by 27.12.2017 but there is some error and they intend to revise already loaded TRAN-1. 8. In the light of Section 140 of the Act read with Section 142 and 172 as well as Rule 117 (1A), it is clear that though there is no explicit provision to permit revision filing of TRAN-I at an extended period for the registered persons who fail to furnish the material for having filed the same by 27.12.2017, in the absence of any specific time prescribed under Section 140 of the Act and in terms of introduction of Rules 117(1A) and 120A, the arguments advanced by the learned counsel for the revenue could not be countenanced The legitimate rights of the petitioners to carry forward of unutilized credit of duty/ tax already paid cannot be denied on technicalities i.e., on the ground of limitation by framing the Rules in the absen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
