Extension of time period for filing of GST Tran-1 & Input tax credit

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Extension of time period for filing of GST Tran-1 & Input tax credit

2019 TaxPub(GST) 0264 (All-HC)

Hindon Filters (P) Ltd. v. UOI & Ors.

CENTRAL GOODS AND SERVICES TAX ACT, 2017

–Transitional credit–Extension of time period for filing of GST Tran-1Input tax credit —–In view of facts and circumstances of the case, without going into the issue as to whether the time for purpose can be extended, as assessee had moved the aforesaid application, Commissioner GST may consider the above application and pass appropriate order in accordance with law.–Assessee sought extension of time limit to file Form Tran-1 because he could not file necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he had moved an application on 28-3-2019 for the extension of time. Held: In view of facts and circumstances of the case, without going into the issue as to whether the time for purpose can be extended, as assessee had moved the aforesaid application, Commissioner GST may consider the above application and pass appropriate order in accordance with law.

Central Goods and Services Tax Act, 2017Section 140

REFERRED :

FAVOUR : In assessee’s favour (by way of remand).

A.Y. :

IN THE ALLAHABAD HIGH COURT

PANKAJ MITHAL & SAUMITRA DAYAL SINGH JJ.

Hindon Filters (P) Ltd. v. UOI & Ors.

Writ Tax No. 415 of 2019

1 April, 2019

Petition disposed off.

Petitioner by: Rishi Raj Kapoor

Respondent by: A.S.G.I., B.K. Singh Raghuvanshi, C.S.C.

ORDER

Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, Sri B.K. Singh Raghuvanshi, learned counsel for the respondent no.5 and Sri Krishna Ji Shukla, learned counsel for the Union of India.

  1. The petitioner by means of this petition wants time to file GST TRAN-I be extended or that recommendations be made to the GST Council to extend the period of limitation for the above purpose. The petitioner apart from the above prayer has not pressed any other relief.
  2. In that connection, he submits that he could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he had moved an application on 28-3-2019 to the Assistant Commissioner GST, Saharanpur for the extension of time.
  3. In view of the aforesaid facts and circumstances, without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the above application and pass appropriate order in accordance with law.
  4. Accordingly, the petition stand disposed of.

 

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