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Deadline Looms: Compliance Ordered for GST Trans-1 Form Portal Opening by June 19, 2020. The HC directed the respondents to comply with a previous judgment by publicizing it, uploading it on their website, and opening the common portal for ...
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Deadline Looms: Compliance Ordered for GST Trans-1 Form Portal Opening by June 19, 2020.
The HC directed the respondents to comply with a previous judgment by publicizing it, uploading it on their website, and opening the common portal for filing Form GST Trans-1 by 19.06.2020. The court emphasized the urgency due to the 30th June, 2020 deadline. The petition was disposed of without costs.
Issues: 1. Petitioner seeks directions to open the Portal to file CENVAT tax credit claim in Form Trans-1. 2. Petitioner seeks to declare Rule 117 of the CGST Rules, 2017 as ultra vires and quash it.
Analysis: 1. The petitioner, represented by Mr. Bhatia, sought directions to the respondents to open the Portal for filing its claim of CENVAT tax credit in Form Trans-1 as of 30th June, 2017. Despite efforts, technical difficulties prevented the petitioner from uploading the claim, and requests to extend the deadline were denied by the respondents.
2. Referring to a previous judgment, the petitioner argued that the time limit of 90 days under Rule 117 of the CGST Rules is directory, not mandatory. The court directed the respondents to publicize this judgment and allow Assessees to upload Form GST Trans-1 by 30th June, 2020. However, the respondents did not comply, leading the petitioner to approach the court for relief.
3. Mr. Kuldeep Singh, representing the respondents, pointed out an error in the petitioner's choice of respondent, mentioning that the petitioner falls under a different jurisdiction. He informed the court that the respondents intended to challenge the previous judgment and were preparing to appeal to the Supreme Court.
4. The court noted that the previous judgment had not been stayed, obligating the respondents to follow its directions. They were instructed to publicize the decision, upload it on their website, and open the common portal for filing Form GST Trans-1 by 19.06.2020. The court emphasized the urgency due to the approaching deadline of 30th June, 2020, leaving only ten days for compliance.
5. The court disposed of the petition with the mentioned directions, without any costs imposed.
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