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TMI Blog2020 (10) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... te writ(s), order(s), direction(s) in the nature of writ of certiorari holding that the time limit provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules, is only directory in nature and cannot be said to be a mandatory condition for the transition of credits from the erstwhile regime to the new regime; (b) Issue a writ of mandamus or any other appropriate writ(s), order(s), direction(s) in the nature of mandamus directing the respondents to reopen the GST common portal for fling Form GST TRAN-1 in order to avail the eligible credit in the electronic credit ledger of petitioner. Alternatively, issue writ of mandamus or any other appropriate writ(s), ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the petitioner in terms of Section 140(1) read with Rule 117(1) of the CGST Act and the MGST Act, a person registered under the GST laws is allowed to carry forward the amount of Cenvat credit accumulated under the erstwhile (service tax) regime prior to the GST regime subject to fulfillment of certain conditions given in the proviso to Section 140(1). (f) Having fled the Service tax returns and crystallized the amount of eligible CENVAT credit, the petitioner attempted to file Form GST TRAN-1 in order to carry forward and transition its accumulated CENVAT credit into the GST regime. Since the statutory time limit to file Form GST TRAN-1 was fixed as 27.12.2017 vide order dated 15.11.2017, the petitioner was unable to file For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Madras High Court = 2018-TIOL-2872-HC-MAD-GST; (v) M/s. Jay Bee Industries v. Union of India & Ors. CWP No. 2169 of 2018 - Hon'ble Himachal Pradresh High Court = 2019-TIOL-2677-HC-HP-GST; (vi) Gallops Infrastructure Ltd. v. Union of India R/Special Civil Application No. 9237 of 2019 - Hon'ble Gujarat High Court = 2020-TIOL-616-HC-AHM-GST. 7. He submitted that in view of the aforesaid settled legal position, the petitioner approached the jurisdictional officer to request him to accept the manual Form GST TRAN-1 prepared by the petitioner. However, the jurisdictional officer refused to accept the petitioner's application and directed the petitioner to approach the jurisdictional Nodal Officer. Thereafter the petitioner fled applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that the registered person shall not be allowed to take credit in the following circumstances, namely :- i. Where the said amount of credit is not admissible as input tax credit under this Act; or ii. Where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or iii. Where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government..." Rule 117(1) of the CGST Rules reads thus : "117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day:- (1) Every registered person entitled to take credit of input tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by fling of Form GST TRAN-1. In the present case the petitioner has attempted to file Form GST TRAN-1, although belatedly, but alongwith the applicable late fees in compliance of the erstwhile service tax laws as also the provisions of the CGST Act and MGST Act. The petitioner's application dated 04.12.2019 is pending adjudication with the appropriate authority i.e. respondent No.6. 11. We may state that the present petition can be disposed of by issuing a direction to the respondent No.6/appropriate authority to consider the application dated 04.12.2019 fled by the petitioner for seeking to carry forward the accumulated Cenvat credit into the GST regime and acceptance of the petitioner's Form GST TRAN-1 in accordance with law. In doing so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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