TMI Blog2020 (3) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act irrespective of time limit prescribed under Rule 117 of the Rules. The respondents are directed to permit the petitioner to upload the Form GST TRAN-1, which is saved by the petitioner as per the Order No.1/2020-GST, dated 7th February, 2020 passed by the Central Board of Indirect Taxes and Customs. Such exercise shall be completed within a period of two weeks from the date of the receipt of the order. - R/SPECIAL CIVIL APPLICATION NO. 11445 of 2019 - - - Dated:- 26-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR SOAHAM JOSHI, AGP GOVERNMENT PLEADER(1) for the Respondent(s) No. 3,4,5 MR NIRZAR S DESAI(2117) for the Respondent(s) No. 1,2 ORAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 2019, it is observed by the respondent no.2 that the case of the petitioner is falling under 'not having technical glitch' and therefore, the petitioner was not allowed to upload the Form GST TRAN-1. 4. On the other hand, Mr. Uchit Sheth, the learned counsel appearing for the petitioner submitted that at the time of uploading the Form GST TRAN-1 due to technical glitch, the same could not be uploaded, but the petitioner could able to save the form online. According to Mr. Sheth, there is no fault on the part of the petitioner so as to avail the benefit of transitional credit as per the Section 140 of the Central/ Gujarat Goods and Service Tax Act, 2017. 5. The facts are not in dispute. The petitioner is a Private Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect Taxes and Customs) *** New Delhi, the 7th February, 2020 Order No.01/2020-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. In exercise of the powers conferred by subrule (1A) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with Section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No.01/2019GST dated 31.01.2019, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 10. In view of the above, the respondents are directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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