SONI TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Despite an opportunity, no counter affidavit has been filed. We, therefore, close the right of the respondents to file the counter affidavit and proceed to dispose of the writ petition.

(2.) The present petition under Article 226 of the Constitution of India seeks the following reliefs:

(3.) The case of the Petitioner as set out in the petition is that it is engaged in the business of trading of bitumen and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST Act'). Petitioner was entitled to claim the Input Tax Credit on stock lying as on appointed date in terms of Section 140 (3) of the CGST Act. Before the introduction of the CGST Act, as on 30.06.2017, the Petitioner had a credit of eligible duties of Rs. 70,22,473/-. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within the stipulated period of 90 days. However, the TRAN-1 Form was made available only on 25.08.2017 for the first time. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and on the recommendation of GST Council, it was extended up to 27.12.2017.