2019 (4) TMI 301

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....ntroduction of GST, during the Central Excise and Service Tax regime, the petitioner was registered under the Finance Act, 1994. The petitioner while submitting his FORM GST TRAN-1 inter alia to enable the unreleased Cenvat Credit from the earlier credit to carry forward, inadvertently said to have been transferred a portion of the credit to their branch in Hyderabad [Telangana]. Subsequently realising that under Section 140[8] of the Act, credit could be transferred by a centralized registered person only to other persons having the same PAN number and should be a place in the centralized registration obtained under Finance Act, 1994, decided to file the revised FORM GST TRAN-1 and avail the credit amount inadvertently distributed to the ....

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.... Act and Rules to arrive at a decision as far as the relief sought in the writ petition is concerned. 6. Section 140 of the Act, 2017 deals with Transitional arrangements for input tax credit and the same reads thus: "140. Transitional arrangements for input tax credit. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- ....

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....bmit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf." 9. This Rule 120A has been inserted vide notification No.34/2017 - Central Tax, dated 15.09.2017 subsequent to the insertion of this Rule, sub-rule [1A] has been inserted to Rule 117 by notification dated 10.09.2018 and the same runs as under: "[a] after sub-rule [1], the following sub-rule shall be inserted, namely:- "[1A] Notwithstanding anything contained in sub-rule [1], the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further ....

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....powered to extend the period of 90 days by a further period not exceeding 90 days for submitting the declaration electronically in FORM GST TRAN-1 in terms of Rule 117[1A]. A reading of this Rule suggests that it relates to filing of the declaration electronically in FORM GST TRAN-1 for the first time. Subsequent to amendment to Rule 117 by inserting sub-rule 1A, the time period specified for filing FORM GST TRAN-1 has been extended for further period not beyond 31.03.2019, in respect of registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom, the Council has made recommendations. 12. The Rule 120A provides for revision of declaration. In t....