TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1245
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.... Sharma, Advocate ORDER TARLOK SINGH CHAUHAN, JUDGE (ORAL) The present petition filed by the petitioner under Article 226 of the Constitution of India seeks the following reliefs: "a. To issue a writ of mandamus or other appropriate writ, order or direction to respondents to re-open the common portal and allow the petitioner to file the Tran-1 form so as to avail and utilize the input credit in respect of duties/taxes paid on the inputs held in stock and contained in semi-finished and finished goods as on 30-06-2017 and not to charge interest from the petitioner to the extent of that amount so as to prevent the miscarriage of justice; b. In case the respondents are unable to do so, they be directed to entertain Tran-1 From of the pet....
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....th the introduction of the GST with effect from 01.07.2017 and subsuming of various taxes into GST, the petitioner was made to migrate into GST and was allotted GST No.02AACFJ9239Q2ZW and the petitioner has held various stocks of duty/tax paid raw materials as well as those contained in the semi-finished goods and finished goods. It is the case of the petitioner that in terms of the provisions of Section 140(3) of the Central Goods and Service Tax Act, 2017, a registered person is entitled to take credit of eligible duties in respect of inputs held in stock as well as those contained in the semi-finished goods & finished goods. Rule 117 of the Central Goods and Service Tax Rules, 2017, provides that every registered person entitled to take ....
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....lecting that the filing of declaration in TRAN-1 is not available now as the due date is over. 8. The petitioner filed requests/reminders dated 15.01.2018 and 05.03.2018 to the respondents for allowing it to carry forward the input tax credit on the stocks lying on 30.06.2017 at regular intervals, but to no avail, hence, this petition. 9. The respondents have opposed the petition by filing reply wherein it is averred that the limitation as provided under Section 117 of the CGST Rules 2017, provides for transition of credit by filing of Form TRAN-1 within a period of 90 days from the appointed date i.e. 01.07.2017 subject to an extension of the last date by a further period not exceeding 90 days and since the Form had not been filed, the p....
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....r dated 20.09.2019 in W.P. (C) 9775/2019 in case titled 'M/s Aadinath Industries and another versus Union of India and others', (vi) Delhi High Court order dated 06.11.2019 in W.P. (C) 6331/2019 in case titled 'M/S Arora & Co. versus Union of India and others', (vii) a detailed judgment of the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. versus Union of India and others, dated 04.11.2019. 13. In all the aforesaid judgments, it has been held that GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs. The input tax credits in TRAN-1 are the credits legitimately accrued in the GST transition. The due date co....
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....owledged the procedural difficulties in claiming input tax credit in the TRAN-1 Form and the Court permitted the respondents "either to open the portal so as enable the petitioner to file the TRAN-1 electronically for claiming the transitional credit or accept the manually filed TRAN-1 and to allow the input credit claimed after processing the same, if otherwise eligible in law". 16. Relying upon the aforesaid judgments, similar directions were issued by a learned Division Bench of the Delhi High Court in Bhargava Motors' case (supra) and have been repeatedly reiterated thereafter in the subsequent judgments referred to above. 17. The judgment of the Punjab and Haryana High Court in Adfert Technologies's case (supra) is the latest in poin....