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Issues: Whether the petitioner was entitled to carry forward transitional input tax credit by filing TRAN-1 within the period prescribed under Rule 117 of the CGST Rules, 2017 or within the extended period under Rule 117(1A), and whether the writ petition could be entertained in the absence of material showing a failed attempt to file the form within the extended period.
Analysis: Rule 117 of the CGST Rules, 2017 governs filing of TRAN-1 for transition of credit under Section 140 of the Central Goods and Services Tax Act, 2017, and Rule 117(1A) permits extension only for registered persons who could not submit the declaration due to technical difficulties on the common portal and where the Council has recommended such extension. The petitioner's claim of a technical glitch was not supported by evidence of any error in submission, and the record also showed that the case had been considered and not allowed. The respondents further stated that the time for filing TRAN-1 had been extended up to 31.03.2020, but there was nothing to show that the petitioner attempted filing during the extended period.
Conclusion: The petitioner failed to establish entitlement to relief in respect of TRAN-1 filing, and the writ petition was not entertained.
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