2018 Taxo.online 293
W. P No. 3028 of 2018 dated 20.08.2018
M/s KHERIWAL ENTERPRISES
UNION OF INDIA AND Ors.
2018
GST
Central Goods & Services Tax Act, 2017 and State Goods & Services Tax Act, 2017
Section 140
Jharkhand Goods and Service Tax Rules, 2017
Rule 117
D.N. Patel, Justice and Amitav K. Gupta, Justice
Interim
High Court
Jharkhand
Represented by: –
Petitioner: – M.S. Mittal, Varsha Ramsisaria, Amritpal Sinha, Priyanka Singh and Naveen Kumar
Respondent: – Neeraj and Atanu Banerjee
Order: –
- This writ petition has been preferred mainly seeking permission upon the respondents to accept the FORM GST TRAN-1 and TRAN-2 of the petitioner so as to avail Input Tax Credit/CENVAT credit totalling to Rs.8,75,039/- for the period running from 1st April, 2017 to 30th June, 2017 which is a pre Goods and Service Tax (GST) regime.
- Having heard learned counsels for both the sides and looking to the facts and circumstances of the case, it appears that Section 140 of the JGST Act, 2017, which is pertaining to transitional arrangements for Input Tax credit to be read with Rule 117 of the JGST Rules, 2017 provides that within 90 days application should be preferred for receiving credit of the Input Tax/CENVAT.
- Thus, from 1st July, 2017 onwards within 90 days such application should have been preferred by the petitioner, but, this date has been extended up to 27th December, 2017, thereafter, up to 31st May, 2018 for TRAN-1 and filing date has been extended up to 30th June, 2018 for TRAN-2.
- Looking to the facts, it appears that the GST portal of the Central Government was not accessed by the petitioner for varieties of reasons, as stated in Annexures-5, 6, 7 and 8 of this writ petition. Time and again, there is correspondence to that effect.
- Learned counsel appearing for the Union of India is seeking time.
- We, therefore, direct the respondents to accept the hard copies of the FORM GST TRAN-1 and TRAN-2 and to scrutinize the same on or before the next date of hearing.
- The matter is adjourned on 24th September, 2018.
