Rajasthan HC directs GST Council to issue a recommendation to Commissioner to enable petitioners to get the benefit of CENVAT Credit

The Rajasthan High court directed the GST Council to issue a recommendation to the Commissioner to enable petitioners to get the benefit of CENVAT credit.

In as many as 30 writ petitions, the petitioners have prayed that they may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017 in order to enable the petitioners to avail Transitional Credit in Electronic Credit Ledger.

It was also prayed that the respondents authority should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit.

In some of the writ petitions, validity of Rule 117 of the CGST Rules has also been challenged.

The Division Bench of Justice Chandra Kumar Songara and Justice Sabina disposed of in terms of the decision rendered by Coordinate Division Bench of this Court Principal Seat at Jodhpur in Obelisk Composite Technology LLP, wherein it was held that grant liberty to the petitioner to make an application before GST Council for forwarding the same to the GST Council to issue a requisite certificate of recommendation along with requisite particulars, evidence and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner’s assertion is found to be correct, the GST Council shall issue a necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.