TMI Blog2020 (3) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... T and service tax of the petitioner so as to enable the petitioner to carry forward by filing/uploading form GST TRAN-1 on GST portal - respondent No. 4 shall complete the exercise of verification and permit the petitioner to upload the form GST TRAN-1 within a period of two seeks from the date of receipt of the writ of this order so that the petitioner can upload the form GST TRAN-1 on or before 31st March 2020. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 19852 OF 2018 - - - Dated:- 11-3-2020 - J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. Anandodaya S. Mishra for the Petitioner. Ankit Shah for the Respondent. ORDER Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 provides that the petitioner is entitled to carry forward credit of CENVAT as available/admissible on the day immediately preceding the appointed day i.e. 1st July 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017 [for short, 'the Rule 2017']. According to the petitioner, the petitioner tried to upload form GST TRAN-1 to claim credit amounting to ₹ 9,06,154/- and ₹ 38,83,511/- for its Vatva Unit towards excise duty paid and ₹ 13,53,244/- towards service tax credit. However, due to technical glitches in the GST portal, the petitioner could not file/upload the form GST TRAN-1. 5. It is the case of the petitioner that time and again the petitioner approached the GST Department as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Global Ltd. v. Union of India, reported in 2014 (310) E.L.T. 833 (Gujarat), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment by providing for the same in the CGST Act but it cannot be taken away by virtue of merely framing Rules in this regard. 43. In the result, all the four writ-applications succeed and are hereby allowed. The respondents are directed to permit the writ-applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. It is further declared that the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision. 7. Learned ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the petitioner is entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. 11. In such circumstances, respondent No. 4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax of the petitioner so as to enable the petitioner to carry forward by filing/uploading form GST TRAN-1 on GST portal. 12. Reliance placed by the petitioner on the order No. 01/2020-GST dated 7th February 2020 of the Central Board of Indirect Taxes and Customs reads as under: F. No. CBEC-20/06/17/2018-GST(pt. I) Government of India Ministry of Finance (Department of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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