C.P. MARBLE Vs. UNION OF INDIA

JUDGEMENT

(1.) Hearing conducted through Video Conferencing: The Petitioner through instant petition is challenging vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 (for short 'Rules') and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I or avail input tax credit (for short 'ITC') in monthly return GSTR-3B.

(2.) The Petitioner-a proprietary concern, is engaged in the trading of Marble Stone and registered with Respondent-GST Authorities under Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). The Petitioner prior to 01.07.2017 i.e. date of introduction of GST was registered under Punjab Value Added Tax, 2005 as a dealer/trader. The petitioner availed Input Tax Credit (ITC) of VAT paid in respect of the purchased made on payment of VAT as per the provisions of VAT Act, 2005 and Rules. The petitioner to carry forward the untilized VAT Credit/ITC, in terms of Section 140 of CGST Act read wtih Rule 117 (1) was required to upload TRAN-I on the official portal of Respondent, however Petitioner failed to upload TRAN-I by last date i.e. 27.12.2017. As per sub-Rule (1A) of Rule 117 of the Rules, the Commissioner on the recommendation of the Council may extend date for submitting the declaration, in respect of registered persons who could not submit declaration by the due date on account of technical difficulties. The Respondents in exercise of power conferred by sub-Rule (1A) of Rule 117 of the Rules, by order dated 07.02.2020 (Annexure P-3) has extended date for filing TRAN-I till 31.03.2020.

(3.) Counsel for the Petitioner contended that issue involved is squarely covered by judgment of this Court in the case of Adfert Technologies Pvt. Ltd. Vs Union of India 2019-TIOL-2519-HC-P&H- GST. The SLP filed against aforesaid decision stands dismissed. Delhi High Court in the case of Brand Equity Treaties Ltd. and others vs. Union of India 2020-TIOL-900-HC-Del-GST following decision of this Court and various other High Courts has permitted Petitioners to file TRAN-I on or before 30.06.2020. Delhi High Court has further directed Respondents to permit all other similarly situated tax payers to file TRAN-I on or before 30.06.2020. Delhi High Court has further vide order dated 16.06.2020 in SKH Sheet Metals Components vs. Union of India WP(C) 13151 of 2019 approved its earlier opinion in the case of Brand Equity and permitted Petitioners to file TRAN-I till 30.06.2020.