R.P Foam PVT. LTD. vs. Union Of INDIA And 3 Others
Held
The High Court set aside the order rejecting the petitioner's application for revision of FORM GST TRAN-1. The Court directed the respondent to hear and decide the revision application, considering the delay in light of Section 14 of the Limitation Act.
Facts
The petitioner, R.P Foam Pvt. Ltd., intended to claim transitional credit under GST but faced technical glitches and errors while filing FORM GST TRAN-1. They omitted to claim a significant amount of input tax credit and later filed a refund application which was rejected. Subsequently, they sought to revise their TRAN-1 declaration.
Key Issues
Whether the authorities should have considered the petitioner's request for revision of GST TRAN-1 and condoned the delay, especially when the initial rejection was based on a misinterpretation of the facts and relevant circulars.
Sections Cited
Rule 117, Rule 120-A
AI-generated summary — verify with the full judgment below
Court No. - 32 Case :- WRIT TAX No. - 592 of 2020 Petitioner :- R.P Foam Pvt. Ltd.
Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Vinayak Mithal Counsel for Respondent :- A.S.G.I.,Dhananjay Awasthi Hon'ble Shashi Kant Gupta,J.
Hon'ble Pankaj Bhatia,J.
The petitioner claims to be a Company engaged in manufacture of P.U. foam sheets and P.U. mattress and is registered with the tax authorities. The petitioner further claims that the petitioner is entitled to the input tax credit in terms of the provisions of the Act. Learned counsel for the petitioner further argues that manner to claim transitional credit is prescribed under Rule 117 of CGST Rules and Rule 117 of the U.P. GST Rules. It is argued that in terms of the said Rules, the credit can be taken within a period of 90 days by submitting a FORM GST TRAN- 1, however, the proviso to the Rule 117 (1) of the CGST Rules empowers the Commissioner to extend the period of 90 days.
Learned counsel for the petitioner argues that the date of submission in the case of petitioner of TRAN-1 was extended vide Order No. 3/17 dated 21.09.2017, Order No. 7/17 dated 28.10.2017 and thereafter, by Order No. 9/17 dated 15.11.2017
The judgment continues below.
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