Dharnia Motors Vs Union of India (Rajasthan High Court)
Rajasthan High Court held that statutory declaration in TRAN-1 is mandatory and could not be avoided on submission of details of Credit Transfer Document [CTD] in TRAN-3 declaration.
Facts- By way of this writ petition filed under Article 226 of the Constitution of India, the petitioner has claimed that he is entitled to transitional credit of excise duty made through Credit Transfer Document by way of filing TRAN-3 without insisting on submission of TRAN-1 declaration within the time stipulated under Rule 117 of the Central Goods and Services Tax Rules, 2017.
Conclusion- The petitioner has sought to raise an issue with regard to need of submission of TRAN-1 in those cases where details of CTD are submitted in TRAN-3. The argument in this regard cannot be accepted. The notification issued on 30.06.2017, followed by another notification issued on 15.09.2017, do not advance the case of the petitioner. There is nothing in those circulars to say that transitional credit is allowable at any point of time even without submitting statutory declaration in TRAN-1, as provided under the Rules. Uploading of information/particulars of CTD in TRAN-3, is for a different purpose. The submission of statutory declaration in TRAN-1 was mandatory and could not be avoided on the submission that details/particulars of CTD were submitted in TRAN-3 declaration. It is a case of the respondents that even TRAN-3 declaration was submitted beyond prescribed period. The petitioner is silent on this aspect.
