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TMI Blog2020 (2) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to restrain the Learned Respondents from making coercive recovery qua the transitional input tax credit claimed by the petitioners in Form GST TRAN 1; D. Ex parte ad interim relief in terms of prayer C may kindly be granted; E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. " 2. The petitioner No. 1 is a Pvt. Ltd. Company incorporated under the provisions of the Companies Act, 1956 and has filed through its director i.e. petitioner No. 2. The petitioners are authorised dealers of Honda Cars India Pvt. Ltd. The petitioners also purchased vehicles directly from the manufacturer as well as through other authorized dealers. As the petitioners are not engaged in manufacturing activity, the petitioners were not covered under the provisions of the Central Excise Act, 1944 though the vehicles purchased by the petitioners have borne Excise Duty paid by the manufacturer. 2.1 It is the case of the petitioners that when the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so far as the purchases made by the petitioners from other dealers are concerned, excise invoices or credit transfer documents are required in the name of the petitioners. 2.6 The respondent No. 2 was also issued a Notice dated 18-12-2018 calling upon the petitioners to provide credit transfer documents or vouchers from the dealers from whom the petitioners purchased vehicle with regard to Rs. 13,67,893/- and with regard to spare parts for the credit claimed by the petitioners amounting to Rs. 2,52,329/-. 2.7 The petitioners by letter dated 25th January 2019, submitted that it was not possible to get the excise invoice or duty paying documents in the name of the petitioners with regard to vehicle purchased from the dealers. The petitioners however, pointed out that the excise invoice showing payment of Excise Duty of the goods in stock of the petitioners as on 30th June 2017 issued in the name of the vendor of the petitioners were already submitted, wherein the chassis number of the vehicles are also mentioned. The petitioners therefore, being aggrieved by the notice dated 18-12-2018 has filed this petition with the aforesaid prayers. 3. On 6-2-2019, this Court p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 issued under Rule 15(2) of the Cenvat Credit Rules, 2017 providing to obtain Credit Transfer Documents (CTD), but it is not possible for the petitioners to obtain such CTD as no such procedure for documents is prescribed by Section 140(3) of the CGST Act, 2017. It was submitted that as the petitioners were not registered under the Excise law and they were not aware about the such procedure of obtaining CTD from the dealer or manufacturer relating to the goods held in stock as on 30th June, 2017, the requirement of Section 140(3) of the CGST Act is duly complied with. 4.2 It was further submitted that the petitioners are not bound by the Cenvat Credit Rules, 2017 or the Notification No. 21/2017 for claiming transitional credit as per provisions of Section 140(3) of the CGST Act, 2017 as the petitioners have fulfilled all the conditions contained in Section 140(3) of the CGST Act, 2017 and as such the petitioners are entitled to get the transitional credit claimed by it, in respect of the Excise Duty paid on the vehicles purchased from the dealers by the petitioners prior to 30th June, 2017. 4.3 Learned advocate for the petitioners submitted that the Excise Duty is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Notification No. 21/2017 and avail the transitional credit only if such procedure of getting 'CTD' from the manufacturer is followed. 5.3 Learned Advocate for the respondents relied upon the following two decisions of the Supreme Court in support of his submissions : (i) The Supreme Court in the case of J.K. Housing Board and Anr. v. Kunwar Sanjay Krishan Kaul and Ors. reported in (2011) 10 SCC 714, held as under : "21. .....It is settled law that when any statutory provision provides a particular manner for doing a particular act, the said thing or act must be done in accordance with the manner prescribed therefor in the act" and also the Hon'ble Apex Court in the matter of State through P.S. (Police Station), Lodhi Colony, New Delhi v. Sanjeev Nanda reported in (2012) (8) SCC 450 again ruled that "it is settled principal of law that if something is required to be done in a particular manner then that has to be done only in that way or not, at all". (ii) Reliance was placed on the decision of the Supreme Court in the case of Indian Aluminium Company Limited v. Thane Municipal Corporation reported in 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 140. Transitional arrangements for input tax credit. - (3) A registered person, who was not liable to be registered under the existing law, or who was engaged in the manufacture of exempted goods or provision of exempted services, or who was providing works contract service and was availing of the benefit of Notification No. 26/2012-Service Tax, dated the 20th June, 2012 or a first stage dealer or a second stage dealer or a registered importer or a depot of a manufacturer, shall be entitled to take, in his electronic credit ledger, credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely :- (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs; (iv) &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods held in stock by him on 1st of July, 2017, for which he was not in a possession of invoice evidencing payment of duty. (b) The credit transfer document under clause (a) shall be issued by the manufacturer of specified goods subject to such conditions, procedures and safeguards as may be notified by the Central Government. Explanation. - "Specified goods" for the purpose of sub-rule (2) shall mean such goods which have a value more than rupees twenty five thousand per piece and bear the brand name of the manufacturer or the principal manufacturer and are identifiable by a distinct number such as chassis or engine number of a car." 9. On perusal of the aforesaid Rule 15 and more particularly explanation thereto, it appears that "Specified goods" for the sub-rule (2) would mean such goods which have a value more than rupees twenty five thousand per piece and bear the brand name of the manufacturer or the principal manufacturer and are identifiable by a distinct number such as chassis or engine number of a car. 9.1 Sub-rule (2) provides that a person registered under the Central Goods and Services Tax Act, 2017, who was not required to register under the E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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