TaxTMI 
TaxTMI 
2024 (6) TMI 1097
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Commissioner rejecting an application filed by petitioner seeking extension under the proviso to Section 140 (5) of the CGST Act is impugned. Petitioner is also impugning an order dated 1st December 2023 passed by the Additional Commissioner, CGST and Central Excise being Respondent No. 4 confirming the tax demand on the ground that the Jurisdictional Commissioner has rejected the application for extension on the ground that the application has not been filed within the prescribed time limit. 3. The implementation of the GST Regime subsumed various previous taxation regimes such as the Service Tax, Value Added Tax, Excise etc. 4. Owing to the shift, specific transitional provisions were made which allowed the taxpayers to take ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. 6. It is petitioner's case that it had received various invoices which were in transit during the transition period as on 1st July 2017, the service tax on which was paid by the service tax provider but the invoices were received after 1st July 2017. According to petitioner, it recorded majority of such invoices in its books of account in the month of July 2017. In June 2017 petitioner claims to have fallen prey to a cyber attack whi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ated 20th October 2023 once again sought approval for extension as stipulated in the first proviso to Section 140 (5) of the CGST Act since petitioner did not receive any response to its request sent on 27th December 2017. 8. After this reminder the impugned order dated 1st November 2023 came to be passed following which the Show Cause cum Demand Notice dated 1st December 2023 was issued. According to Respondent under Section 140 (5) of the CGST Act the tax payer needed to record the invoice or any other duty or tax paying document upto 30th July 2017 and further thirty days extension may be granted by the Commissioner. Since the application dated 27th December 2017 was submitted well beyond the statutorily permissible time limit, the sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Commissioner for a further period not exceeding thirty days : Provided further that said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. xxxxxxxxx 13. Therefore, a registered person, which admittedly petitioner is, shall be entitled to take in his electronic credit ledger, credit of eligible duties and taxes in respect of inputs or input services received on or after the appointed day which is 1st July 2017 subject to condition that : (a) The duty or tax in respect of those services has been paid by the supplier under the existing law. (b) The invoice or any other duty or tax paying document was reco....