The High court of Delhi directed the Goods and Service Tax (GST) Authority to enable the facility of online portals by Friday so as to ensure the uploading of Form GST TRAN-1, for claiming CENVAT tax credit.
The petitioner, Mangla Hoist P. Ltd sought directions to the respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to open the Portal to enable it to file its claim of CENVAT tax credit as on 30th June 2017, in Form TRAN-1. The second relief in the petition was for declaring Rule 117 of the CGST Rules, 2017 as ultra vires and quashing the same.
The petitioner contended that despite repeated efforts made by the petitioner to upload its claim for credit in Form GST TRAN-1 on the portal of the respondents, it could not do so due to errors in their system including technical difficulties faced in uploading credit Form GST TRAN-1.
It was further submitted that despite repeated requests made to the respondents by several parties to extend the last date for filing the claim of credit input in Form GST TRAN-1, the respondent authority refused to extend the deadline.
“Recently, a Division Bench of this Court in W.P.(C) 11040/2018 entitled Brand Equity Treaties Limited vs. Union of India has held on 05.05.2020, that the time limit of 90 days prescribed in Rule 117 of the CGST Rules is not mandatory but the directory in nature. Further, the respondents have been directed to publicize the said judgment including by uploading it on their website so that all the Assessees, who were unable to upload Form/GST TRAN-1, could do so on or before 30th June 2020,” the order said.
The division bench of Justice Hima Kohli and Justice Subramonium Prasad directed the Goods and Service Tax (GST) Authority to enable the facility of online portals by Friday so as to ensure the uploading of Form GST TRAN-1, for claiming CENVAT tax credit.
“The respondents are under an obligation to abide by the directions issued therein by adequately publicizing the said decision and uploading it on their website as also by opening its common portal to enable the petitioner and all similarly placed parties to upload Form for claiming CENVAT tax credit,” the bench said.
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