Case Law Details
Aarti Industries Limited Vs Union of India (Gujarat High Court)
The petitioner wants to file ‘Form GST Tran-I’ to enable the petitioner to claim the carried forward eligible duties of CENVAT/ Input Tax Credit on account of Service Tax, Central Excise and Gujarat Value Added Tax on the appointed day i.e 30.6.2017 in terms of Section 140 of the Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017. It is the case and contention that the due date contemplated under the aforesaid Rule to claim the transitional credit being procedural in nature is therefore directory and not mandatory. The petitioner wants to be permitted to file GST Tran –I electronically or manually to claim the CENVAT/ Input Credit.
Learned advocate appearing for the petitioner fairly stated that the issue involved and required to be addressed in this petition has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr in Special Leave to Appeal No. 32709–327010 of 2018 and another allied matters decided on 22.07.2020.
It goes without saying that the aforesaid decision of the Supreme Court shall govern the right of the parties. The petition is accordingly disposed of in the above terms.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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