CENTRAL GOODS SERVICES TAX ACT, 2017

Section 117(1) ???? Section 140

Transitional input tax credit - Difficulty in filing Tran-1 Form due to technical glitch - Implication of Supreme Court decision in Filco Trade centre case -

Petition was filed for declaring rule 117(1) and the proviso thereto of both the CGST Rules, 2017 and Telangana GST Rules, 2017 as illegal and ultra vires sections 140, 164 & 174(2)(c) of the Central Goods and Service Tax Act, 2017 and sections 140, 164 and 174(2)(c) of the Telangana Goods and Service Tax Act, 2017, respectively and as also being arbitrary and unreasonable and violative of the provisions of articles 14, 19(1)(g) and 265 of the Constitution of India. and sought for direction to the revenue to grant further time to the assessee to file revised Form GST Tran-1 and Tran-2 or to file fresh Form GST Tran-1 and Tran-2. Held: In view of Supreme Court decision in Filco Trade Centre (P) Ltd. UOI directing Goods and Service Tax Network to open common portal for filing concerned forms for availing Transitional Credit through Tran-1 and Tran-2 for two months, i.e., w.e.f. 1-9-2022 to 31-10-2022, the writ petition was disposed.

REFERRED :

FAVOUR : Writ petition disposed of

A.Y. :

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