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TMI Blog2019 (11) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 (for short, "the CGST Act, 2017) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, "the APSGST Act") (or) in the alternative, to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit in accordance with law. 2. Heard the learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri M.V.J.K. Kumar, learned Standing Counsel for respondent Nos.3 and 4, and the learned Assistant Solicitor General of India appearing for respondent No.5. Perused the record. 3. The aver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e existing law for the period of six months immediately preceding the appointed date; Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of the Central Sales Tax Act, 1956 which is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger: Provided also that an amount equivalent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her period not exceeding ninety days." Therefore, Rule 117 of the CGST Rules, 2017 prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on the common portal within the time fixed in the Rule initially or extended by notifications. The prescribed period of 90 days from the appointed day expired on 29.09.2017 and thereafter, it was being extended from time to time. The claim of the petitioner is that initially, it tried to upload the details of the input tax credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. Subsequently, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court to show that the petitioner has made an attempt to get its application processed. However, Sri S.Dwarakanath, learned counsel for the petitioner, submits that the petitioner has made an attempt but it could not succeed as it did not reach the portal. He further submits that now, the authorities are allowing them to make an application provided they show some proof, which according to them, cannot be produced after length of time more particularly, the screened shots. 6. At this stage, learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. 7. Learned counsel for the petitioner submits that the petitioner is not technically well versed in these aspects and unable to up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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