M/S Ganpati Advisory Limited vs. Union Of INDIA And 7 Others
Held
The Court held that Rule 120A of the CGST Rules, 2017, explicitly states that the Commissioner has the power to extend the time period for submitting a revised FORM GST TRAN-1. The Court noted that the petitioner had already submitted an application for extension of time to the Nodal Officer. Therefore, the Court directed the concerned Commissioner to call for the application submitted by the petitioner to the Nodal Officer and pass appropriate orders in accordance with the law expeditiously, preferably within one month from the date of production of a certified copy of the order. If the Commissioner extends the time, the petitioner would then be permitted to submit the revised FORM GST TRAN-1. The Court did not decide on the merits of the petitioner's claim for ITC, but rather on the procedural aspect of seeking an extension.
Facts
The petitioner, M/s Ganpati Advisory Limited, filed FORM GST TRAN-1 on December 23, 2017, within the prescribed time. However, due to an inadvertent mistake, the CENVAT credit admissible as Input Tax Credit (ITC) was not filled in the relevant column, preventing it from reflecting in the electronic credit ledger. The petitioner subsequently attempted to submit a revised declaration in FORM GST TRAN-1. For this purpose, an application dated February 13, 2019, was made to the Nodal Officer, CGST and Central Excise, Varanasi, as per a circular from the Commissioner. Rule 120A of the CGST Rules, 2017, allows for revision of the declaration within specified timelines or any further period extended by the Commissioner.
Key Issues
1. Whether the Commissioner has the power to extend the time period for submitting a revised FORM GST TRAN-1, as stipulated by Rule 120A of the CGST Rules, 2017? The petitioner argued that Rule 120A of the CGST Rules, 2017, clearly provides for the revision of FORM GST TRAN-1 and that the power to extend the time for such revision lies with the Commissioner. They contended that their application to the Nodal Officer was made in accordance with the circulars and that the Nodal Officer should forward it for appropriate consideration by the Commissioner. The petitioner relied on the provisions of Rule 120A. The respondents did not record any specific arguments in the judgment.
Sections Cited
Rule 120A, Rule 117, Rule 118, Rule 119, Rule 120
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 680 of 2019 Petitioner :- M/S Ganpati Advisory Limited Respondent :- Union Of India And 7 Others Counsel for Petitioner :- Ashish Bansal Counsel for Respondent :- A.S.G.I.,Ramesh Chandra Shukla Hon'ble Bharati Sapru,J.
Hon'ble Vivek Varma,J.
Heard Sri Ashish Bansal, learned counsel for the petitioner and Sri Ramesh Chandra Shukla, learned counsel for the respondents.
The petitioner submitted FORM GST TRAN-1 on 23.12.2017 within the time prescribed.
However, it was noticed that due to some inadvertent mistake, the amount of CENVAT credit admissible as ITC was not filled up in the column due to which, the said credit is not being reflected in the electronic credit ledger.
In the above circumstance, petitioner tried to submit the revised declaration form in GST TRAN-1. The petitioner for the above purpose, moved an application dated 13.02.2019 before the Nodal Officer, CGST and Central Excise, Varanasi as under the circular of the Commissioner such applications are to be dealt with by him.
Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN- 1 within the time period spe
The judgment continues below.
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