2019 taxo.online 423

WRIT TAX No. – 812 of 2019





Central Goods and Service Tax Act 2017


CGST Rules 2017

117, 120A

Bharati Sapru, Justice, Rohit Ranjan Agarwal, Justice


High Court


Represented by : –

Petitioner : – Nishant Mishra

Respondent : – Gaurav Mahajan

Heard Shri Nishant Mishra, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the respondent no.3 and  Shri Anant Kumar Tiwari, learned counsel for the Respondent nos.1,2 and 4.

The petitioner has challenged the vires of Rules 117 and 120A of CGST Rules, which read as hereunder:

“117(1). Every registered person entitled to take credit of input tax under Section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the  amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140 to which he is entitled under the provisions of the said section:

Provided that the Commissioner may, on the recommendation of the Council extend the period of ninety days by a further period not exceeding ninety days.

120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”

Learned counsel for the petitioner states that the above Rules read with Order No. 9/2017-GST dated 15.11.2017 provide the period up  to 27th December 2019 for filing of the return, whereas Order No.10/2017-GST dated 15.11.2017 provides for revision of return till  27.12.2017. Thus, no real period has been provided for revision of the return, which is arbitrary.

Learned counsel for the respondents pray for and are allowed one month’s time to file a counter affidavit.

In the meantime, we allow the petitioner 15 days’ time to file the revised return manually. If the petitioner does so, his revised return may be considered in accordance with law.

List this matter on 20.08.2019.
Order Date :- 19.7.2019/pks

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