ARORA Vs. UNION OF INDIA

JUDGEMENT

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

(2.) At the outset, learned counsel for the petitioner submits that if the Court were to issue directions as sought in prayers (ii) and (iii), he would not press the remaining prayers.

(3.) The case of the petitioner as stated in the petition is that it is engaged in the business of trading of steel pipes and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'Act'). Before the introduction of the GST Act, as on 30.06.2017, the petitioner had a closing stock of pipes purchased from Ms Avon Steel Industries Private Limited of Rs. 71,35,431/- inclusive of excise duty of Rs.7,92,826/-. Petitioner was entitled to transition of credit of the amount of Excise duty in terms of Section 140 (iii) of the GST Act. In order to avail transition of credit, petitioner was required to submit a declaration in Form TRAN-1 on the GST Portal within the stipulated period of 90 days. 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 lastly on the recommendation of GST Council, it was extended up to 27.12. 2017.