portal so as to enable the
Petitioner to file the TRAN-1 forms electronically, failing
which the Department shall accept the manually TRAN-1 Form ... Central Goods and Services Tax Rules, 2017 and Form GST
Tran-1 as ultra vires to Section 40( 5) and Section 164 of the
Central
either reopen the GST portal for
one time revision of Form TRAN -1 or to accept the Revised
TRAN -1 to be filed manually ... credit,
Petitioner was required to submit a declaration in Form GST TRAN-1 on the
GST Portal within the stipulated period of 90 days. Since
declaring Rule 117 of
CGST Rules providing time limit for filing TRAN-1 as
ultravires, contrary and in violation to Section ... file their claim for said amount in
form TRAN-1 within the time as prescribed. Petitioner company held an
opening stock worth
credit, petitioner was required to submit a declaration in
Form TRAN-1 on the GST Portal within the stipulated period of 90 days.
Since ... registered person could not submit the TRAN-
I by 27-12-2017. Last date to file TRAN -1 was reflecting as
31st
file its claim of tax credit as on 30.6.2017 in
Form Tran-1 and allow the Cenvat Credit of Rs 197459/-
which the Petitioner could ... system of the Respondents as
the online portal reflects as TRAN-1 processed with error;
ii.Issue the direction of like nature to the Respondents
under the previous regime. The statute provides
for filing form GST TRAN-1 (hereinafter "TRAN-1 Form") by
furnishing details of amount ... July, 2017. The last
extended date for filing the TRAN-1 Form, was prescribed as 27th
December, 2017.
3. Unfortunately, the transitionary mechanism
details in table 4 of
TRAN-2.
b) you have not declared anything in table 7(d) of TRAN-1, so you
are not permitted ... Petitioner to upload TRAN-2 Form on account of an inadvertent error
committed by it in filing TRAN-1 Form, since it was not able
relating to disputes and issues pertaining to filing of form GST TRAN-1
(hereinafter "TRAN-1 Form"). However, since the facts ... 4234/2020 Page 1 of 5
process the TRAN-1 Form filed by the Petitioner in order to enable him take
benefit of the input
CENVAT credit as of 30th June, 2017 by filing
declaration Form TRAN-1 beyond the period provided under the Central
Goods and Services Tax Rules ... respondents to permit them to file
the statutory Form TRAN-1 to avail the input tax credit, they would be
satisfied and not press
availed on the strength of GST input invoices through the GST TRAN-1
form (hereinafter "TRAN-1 Form"). In this backdrop, the Petitioner ... 13375/2019 Page 3 of 7
submits that since TRAN-1 Form was not filed, the entire amount of
CENVAT credit will become redundant
