2018 Taxo.online 382

R/SPECIAL CIVIL APPLICATION NO. 10828 of 2018 dated 04.10.2018

JAY CHEMICAL INDUSTRIES LIMITED

UNION OF INDIA

2018

GST

Central Goods and Service Tax Act, 2017

Section 140, 164

Central Goods and Services Tax Rules, 2017

Rule 117

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

Interim

High Court

Gujrat

Represented by: – 

Petitioner: – Mr.Vishal J Dave, Nipun Singhvi 

Respondent: – Mr Ankit Shah 

Order: – 

1. Learned counsel for the petitioners stated at the outset that he is not pressing the challenge to the vires of Rule­-117 of the Central Goods and Services Tax Rules, 2017 or that of Section­-164 of the Central Goods and Services Tax Act, 2017. He, however, focused on the prayer clause-­(c) of Para-­7 of the petition, which reads as under;

“(c) Your Lordships may be pleased to issue necessary writ(s), direction(s) and/or pass necessary order(s) directing the respondents to allow rectification of GST – Tran1, to enable credit of carry forward of Credit on eligible duties of goods and services in transit in electronic credit ledger in terms of Section 140(5) of the Central Goods and Services Tax Act, 2017, either by opening of GSTN portal or to allow it to be filed manually.”  

2. The respondents shall file reply latest by 11.10.2018. S.O to 11.10.2018.