Case Law Details
R.P. Foam Pvt. Ltd. Vs Union of India (Allahabad High Court)
In view of the submissions made at the bar and on perusal of the order dated 22.1.2020, it is clear that the rejection of the application is based upon the understanding that the GST TRAN-1 could not be filed on account of technical glitch and thus following the circular no. 39/13/2018-GST dated 3.4.2018, the request was rejected.
Prima facie, the said order does not even take into account the arguments of the petitioners for revision of the GST TRAN-1 FORM. Thus, we set aside the order dated 22.1.2020 with a direction to the respondent no. 3 to hear and decide the application for revision of GST TRAN-1 filed on 24.9.2019. The Commissioner is further directed to decide the delay in filing the revision application in the light of the mandate of Section 14 of the Limitation Act. The decision, as directed above, shall be made by the Commissioner within a period of four weeks from the date of the filing of the application alongwith a copy of this order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner claims to be a Company engaged in manufacture of P.U. foam sheets and P.U. mattress and is registered with the tax authorities. The petitioner further claims that the petitioner is entitled to the input tax credit in terms of the provisions of the Act. Learned counsel for the petitioner further argues that manner to claim transitional credit is prescribed under Rule 117 of CGST Rules and Rule 117 of the U.P. GST Rules. It is argued that in terms of the said Rules, the credit can be taken within a period of 90 days by submitting a FORM GST TRAN- 1, however, the proviso to the Rule 117 (1) of the CGST Rules empowers the Commissioner to extend the period of 90 days.
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