TaxTMI 
TaxTMI 
TaxTMI 
2021 (6) TMI 79
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....ince the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately. 2. Briefly stated, the facts of the case are that the Petitioner- M/s Jahanpanah Club is operating at Alaknanda, New Delhi. It asserts that it is entitled to claim CENVAT credit on the inputs utilized for providing output services. Initially, due to lack of awareness and knowledge, CENVAT was not availed for the years 2012-13 to 2017-18. The Petitioner was issued show cause notices raising service tax demands on their operations/services. The Petitioner earlier approached this Court by way of W.P.(C.) No. 6343/2018 seeking a direction to the Adjudicating Authority to verify the CENVAT credit claim. The said petition w....
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....to adduce all arguments available to it." 4. Pursuant to the aforesaid directions, Respondent No. 3 herein- Assistant Commissioner, Central Tax, vide its order dated 5th October, 2018 allowed the Petitioner to avail input CENVAT credit including Education Cess and Secondary Higher Education Cess amounting to Rs. 18,48,187/- and KKC amounting to Rs. 33,559/- for the year 2015-16 to 2017-18. The other input CENVAT credits were denied. Petitioner then preferred an appeal against the said order before the Commissioner (Appeals) who vide order dated 8th May, 2019 allowed the appeal and the claim of CENVAT credit for the years 2012-13, 2013-14 and 2014-15 amounting to Rs. 16,37,722/- were allowed. Petitioner then preferred an appeal before the C....
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.... by way of a communication dated 20th November, 2019, Petitioner was intimated that in order to carry forward the said taxes under the GST regime in terms of Section 140 and Section 174 of the CGST Act, 2017 (hereinafter "the Act"), it is required to file the TRAN-1 Form. The Petitioner could not do so as the last date of filing the claim for credit expired on 27th December, 2017. It is further contended that on account of system failure and glitches in the system, the Petitioner could not upload the TRAN-1 Form, even though his substantive right accrued prior to the introduction of GST. Petitioner has also made a representation to the GST Council on 6th December, 2019 requesting for permission to file TRAN-1 Form in view of the peculiar ci....
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..... In these circumstances, the Petitioner may not have genuinely anticipated that he would be required to file TRAN-1 Form particularly since the said amount could not have been reflected in the tax return. We have already observed in Brand Equity Treaties Limited v. Union of India & Ors. 2020[38] G.S.T.L. 10, Pending SLP (Union of India v. Brand Equity Treaties Limited & Ors., SLP (C) No. 7425-7428/2020)., that the period prescribed under Rule 117 of the Rules has to be regarded as directory and not mandatory. Considering the peculiar facts and circumstances of the case and for the other reasons as stated in several judgments of this Court including Bhargava Motors v. Union of India and Ors. 2019[26] G.S.T.L. 164, Pending SLP (Union of Indi....
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....The Nodal Officer 2019-VIL-442-GUJ, Jakap Metind Pvt Ltd v Union of India 2019-VIL-556-GUJ and Indsur Global Ltd. v. Union of India 2014 (310) E.L.T. 833 (Gujarat)]." It is clear from the above discussion that the judgment in Willowood Chemicals (supra) has not found favour with subsequent benches of the Gujarat High Court and thus, it is of no use to the Revenue. As for the other judgment relied upon by the Revenue, i.e., the case of JCB India (supra), it is interesting to note that the same was briefly discussed by the Gujarat High Court in Willowood Chemicals (supra) and the Court observed therein that the judgment in JCB India was not followed by the same bench of the Gujarat High Court in a prior decision being Filco Trade Centre Pvt.....