M/S Kamal Agencies vs. Union Of INDIA And 4 Others
Held
The Court directed the petitioner to file a fresh application with the Nodal Officer, Additional Commissioner, CGST, along with a copy of the order. The Nodal Officer was instructed to consider the grievances and take necessary steps to redress them within a specified timeframe.
Facts
The petitioner, M/S Kamal Agencies, a registered GST firm, claims to have faced technical glitches on the GST portal, preventing them from filing Form TRAN-1 to claim Input Tax Credit (ITC) for the pre-GST period. Despite attempts to approach the IT Redressal Committee, their grievances remained unaddressed.
Key Issues
Whether the petitioner should be granted an opportunity to file Form TRAN-1 for claiming transitional ITC despite missing the deadline due to alleged technical issues with the GST portal.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
Court No. - 34 Case :- WRIT TAX No. - 420 of 2020 Petitioner :- M/S Kamal Agencies Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Manish Gupta Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Ramesh Chandra Shukla Hon'ble Mrs. Sunita Agarwal,J.
Hon'ble Ajay Bhanot,J.
Heard Sri Manish Gupta, learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the respondent No. 1, 2 and 3 and Sri Ramesh Chandra Shukla, learned counsel for the respondents No.4 and 5. The petitioner herein claims to be a registered firm under the GST having Registration No. 09AMEPK9117A1ZA. The petitioner claims that it is liable for Input Tax Credit (ITC) on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner was entitled for taking the Input Tax Credit (ITC) of Rs.18,92,793.92/-. The submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017. An application in Form GST TRAN-1 had to be submitted by 27.12.2017 in respect of credit of tax duty paid for the period upto 30.0
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