HARYANA PETRO OILS Vs. UNION OF INDIA

JUDGEMENT

(1.) The Petitioner through instant petition is challenging vires of Rule 117(1A) of Haryana GST Rules, 2017 (for short 'Rules') and seeking direction to Respondent to permit Petitioner to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I.

(2.) The Petitioner-a partnership firm, engaged in the business of refining of black oil, is 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 Haryana VAT Act,2003. The' Petitioner was entitled to claim credit of the duties paid on inputs and credit of the Value Added Tax in respect of inputs held in stock and excess ITC, if any reflected in the Returns, for which it was required to furnish information in Form GST TRAN-1. However Petitioner failed to upload TRAN-I by last date i.e. 31.12.2017. 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 01.01.2020 (Annexure P-13) 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.