TaxTMI 
TaxTMI 
2020 (6) TMI 625
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....account of inputs held in stock as on the appointed date under Section 140(3) of the CGST/SGST Act, 2017 due to inability to file GST TRAN-2 before the due date as provided for in Rule 117 (4) of the CGST/SGST Rules, 2017 is violative of Articles 14, 19(1) (g) and 265 of the Constitution of India and is grossly against the principles of natural justice and whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN -2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date. The petitioner was a dealer registered under the West Bengal Value Added Tax Act, 2003 bearing VAT No.19520282038. By duly migrating to the Goods and Services Tax Acts, the petition....
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.... credit on account of goods held in stock as on the appointed date i.e. 1st July 2017, which is stated under Section 140(3) of the WBGST Act, 2017, hereunder. "(3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods, by whatever name called or goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, if any, shall be entitled to take, in his electronic credit ledger, credit of the value added tax in respect....
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....d all the details required to be filled up in said SGST . In order to claim the transitional credit in case of stock of goods as on the appointed date but while trying to file a GST TRAN-II the same could not be filed because the utility was not availed till 27 December, 2017. The utility was made available only after the due date to file GST TRAN-I. Due to such reason the statement in form-GST TRAN-II could not be filed since utility aforesaid was not made available. The Government of India issued notification bearing No.281-FT dated 7th March, 2018 by way of which sub clause (iii) of clause-(b) of sub Rule 4 of Rule 117 of the WBGST Rules 2017 was substituted with immediate effect. Though over such substitution the assessees were directed....
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....d so also observations made in M/s. Blue Bird Pure Pvt. Ltd. vs. Union of India, 2019 SCC Online 9250 where it is observed that Government has acknowledged that on account of technical difficulties, the tax payers were indeed unable to file the statutory form within time and CBIC vide notification issued from time to time, extended the date prescribed for filing of form GST TRANI under Rule 117(1A) of the CGST Rules and the period, as on date, was extended by various notifications reference is also made in unreported decision of the Hon'ble High Court of Delhi in Brand Equity Treaties Limited vs. The Union of India & Ors. wherein it has been specifically observed in paragraph 22 that the provision (Rule 117) as being directory in nature, in....