2018 Taxo.online 350

R/SPECIAL CIVIL APPLICATION NO. 13603 of 2018 dated 19.09.2018





Central Goods and Service Tax Act, 2017

Section 140

Central Goods and Services Tax Rules, 2017

Rule 117

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

In favour of assessee

High Court


Represented by: – 

Petitioner: – Mr D K Trivedi 

Respondent: –  

Order: – 

  1. Petitioner has expressed certain difficulties in migrating the credit of Rs. 45,36,017/- of the previous tax regime on to GST regime. According to the petitioner, necessary declaration should not be made within the time permitted for such purpose on account of technical glitches of the official portal. In this context, the petitioner has sought for a direction to enable the petitioner to avail such benefit of CENVAT credit in the electronic credit ledger in terms of section 140 of the Central Goods and Service Tax Act, 2017. The petitioner, in the process, also challenged mainly the vires of Rule 117 of the Central Goods and Service Tax Rules, 2017 which prescribed the time limit for making necessary declaration for a dealer to avail such credit. 
  2. In Special Civil Application No. 4252 of2018 we have passed a separate judgement today upholding vires of the said statutory provision. This challenge therefore is no longer open. With respect to the petitioner’s grievance of technical glitches preventing the petitioner from uploading the declaration, in the said judgement, we had recorded the stand of the Government of India that sub-rule (1A) is inserted in Rule 117 of the CGST Rules which would enable the Commissioner to extend the time limit for making the declaration upto 31.03.2019 if a case of being prevented due to technical reasons is made out. It would be open for the petitioner therefore to seek such remedy before the appropriate Court. 

Petition is disposed of accordingly. 

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