M/S Shri Kunj Bihari Industries LLP. vs. State Of Haryana And Another
Facts
M/s Shri Kunj Bihari Industries LLP (the petitioner) filed a writ petition seeking a Mandamus to direct the State of Haryana and another respondent to issue a CENVAT refund of ₹7,13,975/- due up to June 30, 2017. The petitioner claimed to have electronically submitted the prescribed application on the GSTN Portal within the stipulated period. Respondent No. 2 contended that no record of the Tran-1 Claim was available on the ACES System, implying it was not filed online. Consequently, they argued that Section 140 of the CGST Act, 2017, read with Rules 117(1), 118, 119, and 120 of the CGST Rules, 2017, did not permit sanctioning the amount without an online filing. However, they also noted that Notification No. 48/2018-Central Tax extended the time for applying Tran-1 claims until March 31, 2019.
Held
The Court noted that while respondent No. 2 initially argued that the Tran-1 Claim was not found on the online portal, thus precluding sanction under Section 140 of the CGST Act, 2017, and relevant Rules, they also brought to the Court's attention the extension of the time period for applying Tran-1 claims until March 31, 2019, vide Notification No. 48/2018-Central Tax. In light of this development, the Court clarified that it would be open for the petitioner to apply for rectification of Tran-1 to the Nodal Officer within 15 days of receiving a certified copy of the order. The Court further directed that if such a claim was made within the specified period, the concerned officer should take necessary action thereon before March 31, 2019, in accordance with the law. Consequently, the writ petition was rendered infructuous.
Key Issues
1. Whether the petitioner is entitled to the CENVAT refund of ₹7,13,975/- despite the claimed non-availability of the Tran-1 Claim on the online portal, considering the provisions of Section 140 of the CGST Act, 2017, and Rules 117(1), 118, 119, and 120 of the CGST Rules, 2017? Petitioner's Argument: The petitioner contended that they had successfully submitted the application electronically within the prescribed period on the GSTN Portal and sought a direction for the refund. Revenue's Argument: Respondent No. 2 argued that as per their records, the Tran-1 Claim was not available on the ONLINE PORTAL (ACES System), and in its absence, Section 140 of the CGST Act, 2017, read with Rules 117(1), 118, 119, and 120 of the CGST Rules, 2017, did not provide for sanctioning the amount. However, they highlighted that the time for filing Tran-1 claims had been extended up to March 31, 2019, by Notification No. 48/2018-Central Tax.
Sections Cited
Section 140, Rule 117, Rule 118, Rule 119, Rule 120
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 24287 of 2018 Decided on : 24.01.2019 M/s Shri Kunj Bihari Industries LLP . . . Petitioner(s) Versus State of Haryana and another . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Rajiv Sharma, Advoate for the petitioner(s). Ms. Mamta Singla Talwar, DAG, Haryana. Mr. Sunish Bindlish, Advocate for respondent No.2. **** AJAY KUMAR MITTAL, J. (Oral) This order shall dispose of Civil Writ Petitions Nos. 24287 & 24291 of 2018, as according to the learned counsel for the parties, the issue involved therein is identical. However, the facts are being extracted from CWP No. 24287 of 2018. 2. Petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking a writ of Mandamus, for directing the respondents to issue CENVAT refund amounting to ` 7,13,975/- due to the petitioner upto 30th June, 2017. According to the petitioner, the prescribed application in respect of the aforesaid purpose had been successfully submitted electronically, within the prescribed period on the GSTN Portal.
It was urged on behalf of respon
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