Case Law Details
Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court)
Conclusion: Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal.
Held: Assessee-company was entitled to carry forward credit of CENVAT as available/admissible on the day immediately preceding the appointed day i.e. 1st July 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017 . According to assessee, it tried to upload form GST TRAN1 to claim credit amounting to Rs. 9,06,154/ and Rs. 38,83,511/for its Vatva Unit towards excise duty paid and Rs.13,53,244/towards service tax credit. However, due to technical glitches in the GST portal, assessee could not file / upload the form GST TRAN1. Assessee approached the GST Department as well as jurisdictional Nodal Officer appointed by the GST Department for redressal of its grievances. In spite of the efforts made by assessee, the case of assessee was not considered by the competent authority so as to enable the assessee to claim credit of CENVAT in view of transitional provisions of Section 140 of the Act, 2017 as on 1st July 2017. It was held that in view of the settled legal position, assessee was entitled to claim credit of CENVAT as well as service tax as on 30th June 2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule 117 of the Rules 2017. The jurisdictional officer, was directed to verify the claim of credit of CENVAT and service tax of assessee so as to enable assessee to carry forward by filing / uploading form GST TRAN1 on GST portal. The competent authority should complete the exercise of verification and permit assessee to upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order so that assessee could upload the form GST TRAN1 on or before 31st March 2020.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1 Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule for and on behalf of the respondents.
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