2020 (1) TMI 738

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....to allow the petitioner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 (for short, "the CGST Act, 2017) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, "the APSGST Act") (or) in the alternative, to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit in accordance with law (or) in further alternative, direct respondent Nos.1 and 6 to grant a refund of VAT credit of Rs. 1,10,24,763/- as shown in the petitioner's revised VAT 200 return, dated 27.08.2017, for the month of June, 2017. 2. Heard the learned counsel for the petitioner, learned Government Pleader for Commercial ....

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.... as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government....." Rule 117 of the SGST Rules, 2017 was introduced to provide for the mode and manner in which such credit is to be carried forward. The relevant portion of the Rule reads as u....

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....aken any action on the same. 4. At this stage, learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. 5. Learned counsel submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474- 2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] a....