ADFERT TECHNOLOGIES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Through the instant common order, bunch*(102 mentioned at the footnote of the judgment) of Civil Writ Petitions, involving identical issue are disposed of. The Petitioners are registered under Central/State Goods and Services Tax Act, 2017 and seeking direction under Article 226 of Constitution of India to Respondents to permit carry forward of unutilized CENVAT credit of duty paid under Central Excise Act, 1944 and Input Tax Credit (for short 'ITC') of VAT paid under PVAT Act, 2005 or HVAT Act, 2003 which could not be carry forwarded on account of non-filing or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e. 27.12.2017.

(2.) The Petitioners are registered with Respondent department under Central/State Goods and Services Tax Act, 2017 (for short 'CGST Act, 2017'). The Petitioners were registered under erstwhile Punjab VAT Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act, 1944. The registered persons upon enforcement of GST regime on the appointed date i.e. 1.7.2017 were either having stock of inputs and capital goods which had already suffered duty under erstwhile Taxation Statutes or they were having unutilized CENVAT credit accrued under Central Excise Act, 1944 or Input Tax Credit accrued under State VAT Act. As per Section 140 of the CGST Act, 2017 registered persons are eligible to carry forward unutilized CENVAT credit and credit of duties/taxes paid on inputs/capital goods lying in stock. No time limit was prescribed under Section 140 of the CGST Act to carry forward unutilized credit, however under Rule 117 of the CGST Rules, 2017 period of 90 days from appointed day i.e. 1.7.2017 was prescribed which was extended from time to time and ultimately last date was fixed 27.12.2017. Due to one or another reason, Petitioners either could not load prescribed form electronically or incorrect form was loaded which could not be corrected within prescribed time. In this backdrop all the Petitions have come up for consideration before us.

(3.) To sum up, on the introduction of GST w.e.f. 1.7.2017, Petitioners migrated from VAT regime to GST regime. As per Section 140 of CGST Act, 2017 read with Rule 117 of CGST Rules, 2017, every registered person was required to file electronically FORM GST TRAN-1 with respect to unutilized input tax credit of duties and taxes paid under erstwhile tax regime. As per Rule 120A of the CGST Rules, 2017 registered person may revise his declaration once and submit revised declaration within the time period specified in Rule 117, 118, 119 and 120 of CGST Rules, 2017.