A.S. STEEL TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri K.S. Ravi Shankar, Learned Counsel appearing on behalf of the petitioners, and Sri B. Narasimha Sarma, Learned Senior Standing Counsel for CGST and, with their consent, both these writ petitions are disposed of at the stage of admission.

(2.) The dispute, in both these writ petitions, relate to the validity of the order passed by the Joint Commissioner, Visakhapatnam on 27-6-2018 rejecting the petitioners' request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction of GST. By Order No. 9/2017-GST, dated 15-11-2017, the Government of India, in the exercise of the powers conferred by Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short "the CGST Rules") read with Sec. 168 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act"), on the recommendation of the GST Council and in supersession of its earlier Order No. 7/2017-GST, dated 28-10-2017, extended the period for submitting the declarations in FORM GST TRAN-1 till 27-12-2017.

(3.) There is a dispute as to whether or not the petitioners made attempts to submit their application in fOrM GST TRAN-1, on or before 27-12-2017. Sri K.S. Ravi Shankar, Learned Counsel appearing on behalf of the petitioners, would submit, relying on the specific averment in the petitioners' representation dated 21-6-2018, that they had attempted to file their return on 27-12-2017. On the other hand Sri B. Narasimha Sarma, Learned Standing Counsel, would draw our attention to the letter addressed by the petitioners on 19-2-2018 to submit that, even on their own admission, the petitioners did not seek to file the return in FORM GST TRAN-1 by 27-12-2017; and they had, in fact, admitted having attempted to do so only on 28-12-2017. The fact, however, remains that the question, whether or not the petitioners had attempted to file their return in FORM GST TRAN-1 on 27-12-2017, has not been examined by the Joint Commissioner in the impugned order.