9911796707
TMI Blog2024 (6) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... lication filed by petitioner seeking extension under the proviso to Section 140 (5) of the CGST Act is impugned. Petitioner is also impugning an order dated 1st December 2023 passed by the Additional Commissioner, CGST and Central Excise being Respondent No. 4 confirming the tax demand on the ground that the Jurisdictional Commissioner has rejected the application for extension on the ground that the application has not been filed within the prescribed time limit. 3. The implementation of the GST Regime subsumed various previous taxation regimes such as the Service Tax, Value Added Tax, Excise etc. 4. Owing to the shift, specific transitional provisions were made which allowed the taxpayers to take credit in their electronic GST Ledger eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the Commissioner for a further period not exceeding thirty days: Provided further that said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. 6. It is petitioner's case that it had received various invoices which were in transit during the transition period as on 1st July 2017, the service tax on which was paid by the service tax provider but the invoices were received after 1st July 2017. According to petitioner, it recorded majority of such invoices in its books of account in the month of July 2017. In June 2017 petitioner claims to have fallen prey to a cyber attack which crippled petitioner's operations. Petitioner is also relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as stipulated in the first proviso to Section 140 (5) of the CGST Act since petitioner did not receive any response to its request sent on 27th December 2017. 8. After this reminder the impugned order dated 1st November 2023 came to be passed following which the Show Cause cum Demand Notice dated 1st December 2023 was issued. According to Respondent under Section 140 (5) of the CGST Act the tax payer needed to record the invoice or any other duty or tax paying document upto 30th July 2017 and further thirty days extension may be granted by the Commissioner. Since the application dated 27th December 2017 was submitted well beyond the statutorily permissible time limit, the same cannot be considered. Therefore, the short issue in this petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. xxxxxxxxx 13. Therefore, a registered person, which admittedly petitioner is, shall be entitled to take in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day which is 1st July 2017 subject to condition that : (a) The duty or tax in respect of those services has been paid by the supplier under the existing law. (b) The invoice or any other duty or tax paying document was recorded in the books of account of the registered person within a period of thirty days from the appointed day, i.e., on or befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry is of 31.07.2017 amounts to Rs. 3,33,217/- on the basis of data provided by the noticee. Respondent No. 4 as noted earlier, has rejected the ITC credit only on the basis that the application for extension has not been allowed under Section 140 (5) of the CGST Act. Therefore, we remand the matter to Respondent No. 4 to verify and pass appropriate orders on the claim of ITC credit made by petitioner as if extension has been granted under Section 140 (5) of the CGST Act. How much credit claimed should be allowed, we are not making any observations thereon. 16. Respondent No. 4 shall decide the matter on or before 30th September 2024. Before passing any order, Respondent No. 4 shall give a personal hearing to petitioner, notice whereof shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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