Andhra Pradesh High Court - Amravati
Sri Venkateswara Enterprises vs Assistant Commissioner Ct on 6 November, 2019
Author: C.Praveen Kumar
Bench: U.Durga Prasad Rao, J. Uma Devi, C.Praveen Kumar
HON'BLE SRI JUSTICE C.PRAVEEN KUMAR
AND
HON'BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION No.7142 of 2019
ORDER:- (Per Hon'ble Sri Justice C.Praveen Kumar) The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Mandamus setting aside the letter of 1st Respondent dated 2.4.2019 as contrary to Circular No.39/2018, dated 3.4.2018 and Notification No.48/2018 dated 10.9.2018 and consequently direct the respondents to credit a sum of Rs.6,52,185/- to the Electronic Credit Ledger of the petitioner under GSTIN No.37AAUPN4226B1ZN maintained under the Central Goods and Service Tax Act, 2017 and the Andhra Pradesh Goods and Service Tax Act, 2017 respectively.
2. Heard both sides and perused the record.
3. The averments in the affidavit filed in support of the petition show that the petitioner is a dealer in steel and iron scrap material. The petitioner was registered as a dealer under the Central Excise Act, 1944 on the rolls of the 1st respondent. After the repeal of the Central Excise Act, 1944 with effect from 1.7.2017, the petitioner was issued a provisional login ID under the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 vide number 37AAUPN4226B1ZN. Thereafter, a final registration was issued to the petitioner vide number 37AAUPN4226B1ZN. The GST regime which came into effect from 1.7.2017 repealed a host of indirect 2 CPK, J & JUD, J W.P.No.7142 of 2019 taxes which were previously in force. Section 140 of the CGST Act, 2017 provide for a mechanism to transfer input tax credit to the credit of the assesses from the repealed Acts to the GST regime. Section 140 of the CGST Act to the extent relevant for this Writ Petition reads as under :
"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:
Rule 117 of the CGST 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 under:
"117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day:
(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in Form GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to Section 140, to which he is entitled under the provisions of the said section :
Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days....."
Rule 117 of the CGST Rules prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on the
3 CPK, J & JUD, J W.P.No.7142 of 2019 common portal (www.gst.gov.in) within the time fixed in the Rule initially or extended by notifications.
The prescribed period of 90 days from the appointed day expired on 29.09.2017 and thereafter, it was being extended from time to time. The claim of the petitioner is that initially, it tried to upload the details of the CENVAT credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. As the time fixed for filing the GST TRAN-1 electronically expired, the petitioner approached the authorities to submit the application manually but the authorities have not taken 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] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019- VIL-341-DEL], this Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to 4 CPK, J & JUD, J W.P.No.7142 of 2019 again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law.
6. It is to be noted that the aforesaid judgment of this Court delivered on 13.08.2019 was not challenged before the higher Court and the same has become final.
7. Having regard to the judgment referred above in W.P.No.3298 of 2019, this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019. It is needless to say that the petitioner's claim shall be processed in accordance with law. There shall be no order as to costs.
Miscellaneous petitions pending, if any, in this Writ Petition shall stand closed.
_______________________________ JUSTICE C.PRAVEEN KUMAR ______________________ JUSTICE J.UMA DEVI Date : 06.11.2019 skmr 5 CPK, J & JUD, J W.P.No.7142 of 2019 THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE MS JUSTICE J.UMA DEVI WRIT PETITION No.7142 of 2019 Date : 06.11.2019 SKMR