2018 Taxo.online 101

R/SPECIAL CIVIL APPLICATION No. – 5212 of 2018 dated 05.04.2018

M/s. CERA SANITARYWARE LTD.

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

140

CGST Rules

117

Mr. Akil Kureshi, Justice & Mr. B.N. Karia, Justice

Interim

High Court

Gujrat

Represented by: – 

Petitioner: – Mr. Anand Nainawati 

Respondent: –  

Order: – 

At the cross over to GST regime, the petitioner as a trader had un-utilized input tax credit. Section 140 of the Central Goods & Service Tax Act, 2017 permits availing of such tax credit; subject to conditions that may be prescribed. Rule 117 of the Central Goods & Service Tax Rules, 2017 lays down procedure and conditions, subject to which such credit would be available. Sub-rule [1] thereof provides for making a declaration in a prescribed formate. Case of the petitioner is that its case is covered under sub-rule [4] which lays down detailed procedure and conditions for claiming tax credit and making a declaration under sub-rule [1] of Rule 117 is not applicable in case of the petitioner. In any case, such requirement is procedural. Admitted fact is that the petitioner has not made a declaration referred to under sub-rule [1] of Rule 117 within the time permitted. Question is, can the petitioner still claim tax credit, as provided under sub-rule [4] of Rule 117 of the Rules read with Section 140 of the CSGT Act, 2017. 

Notice, returnable on 3rd May 2018. Direct service is permitted.