The Tax Publishers 2019 TaxPub(GST) 0894 (Guj-HC)

 

Siddharth Enterprises v. Nodal Officer

 

CENTRAL GOODS AND SERVICES TAX ACT, 2017

--Transitional credit--Input creditGST TRAN-1 could not be filed on account of technical glitches----Respondents were directed to permit the assessee to allow filing of declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of section 140(3). Due date contemplated under rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision.--Assessee sought appropriate direction to respondents for being permitted to file declaration in the form GST TRAN-1 and GST TRAN-2 respectively to enable the assessee to claim transitional credit of the eligible duties in respect of the inputs held in the stock on the appointed day in terms of section 140(3) read with rule 117 of the Central Goods and Services Tax Rules, 2017. Assessee submitted that declaration in the Form GST TRAN-1 could not be filed on account of technical glitches in terms of poor net connectivity and other technical difficulties on the common portal. Held: The respondents were directed to permit the assessee to allow filing of declaration in Form GST TRAN-1 and GST TRAN-2 so as to enable them to claim transitional credit of the eligible duties in respect of the inputs held in stock on the appointed day in terms of section 140(3). It was further declared that due date contemplated under rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision.

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