Case Law Details
Mrinal Ghosh Vs Union of India & Ors (Calcutta High Court)
On facts, case of petitioner is that it could not attempt to file GST TRAN –1 form on GST portal because his own system was down. On 9th January, 2018, deadline having expired on 27th December, 2017, petitioner said so to Revenue. Petitioner then has obtained a report, upon forensic examination of his system, having provided password, which report confirms petitioner’s contention. Less said about the instructions, in context of such facts, as being removed from them, the better.
The writ petition is allowed. Concerned respondents in Revenue will allow petitioner to file GST TRAN – 1 form to enable him to obtain credit accrued in his favour prior to the transition, on his stock as on 30th June, 2017.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Petitioner has mounted vires challenge against rule 117 in Central Goods and Services Tax Rules, 2017 being ultra vires of section 140 of Central Goods and Services Tax Act, 2017, as the rule makes it condition precedent for an assessee to file GST TRAN – 1 within the specified period, to be able to carry forward credit of eligible duties on stock as on 30th June, 2017. Alternative prayers are for relief of saving accrued credit, denied by petitioner’s omission to file in time.
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