Page 238 - GSTL_26th March 2020_Vol 34_Part 4

732 GST LAW TIMES [ Vol. 34
Input Tax Credit (ITC) (Contd.)
statutory Form TRAN-1 by 31-12-2019 - Clarification, if petitioner
hampered in any manner from availing benefit due to non-opening of
Portal by Department, then assessee to be permitted, in alternative to
claim benefit of unutilized credit in their GST-3B Forms to be filed for
month of January, 2020 either electronically or manually — Hans Raj Sons v.
Union of India (P & H) .................................. 58
— Transitional credit - Inability to file Form GST TRAN-1 within due date
on account of technical glitches - Assessee seeking extension of time
prescribed under Rule 117 of Central Goods and Services Tax Rules, 2017,
for filing of TRAN-1 statutory form either electronically or manually to
carry forward unutilized credit of duty to common portal paid under
Finance Act, 1994/Karnataka Value Added Tax Act, 2003 - HELD : If any
technical glitches found on common portal of department, registered
persons permitted to submit declaration in TRAN-1 up to 31-12-2019
whereas said extension of time prescribed originally under Rule 117 ibid,
not extended, if any technical glitch arises on error committed by
registered persons - Legitimate rights of petitioners to carry forward
unutilized credit of duty/tax already paid cannot be denied on
technicalities, i.e., on the ground of limitation by framing Rules in
absence of law in Act, as GST regime, new tax regime that too in
transitional period - Even in terms of Section 172 of Central Goods and
Services Tax Act, 2017 any suitable order can be passed within period of
three years if any difficulty arises in giving effect, to any provisions of
Act for purpose of removing said difficulty - No reason to differ from
findings in Krish Automotors Pvt. Ltd. [2019 (29) G.S.T.L. 584 (Del.)] and
Adlfert Technologies Pvt. Ltd. [2020 (32) G.S.T.L. 726 (P&H) - Request to
extend time prescribed under Rule 117 ibid cannot be denied - Section
140 of Central Goods and Services Tax Act, 2017- Article 226 of
Constitution of India — Asiad Paints Limited v. Union of India (Kar.) .......... 50
— Transitional Input Tax Credit - Technical glitches in filing Form GST
TRAN-1 electronically on GSTN portal - GST TRAN-2 Form could not be
uploaded by petitioner under the common portal, there being some
defects in uploading the TRAN-1, more particularly, Part-7B of Table 7(a)
of TRAN-1 being left blank - Petitioner directed to approach Nodal
Officer to avail the benefit of C.B.E. & C. Circular No. 39/13/2018-GST,
dated 3-4-2018 to upload TRAN-2 in GST Portal - Petitioner to be
permitted to file/revise the TRAN-2 either electronically or manually -
Section 140 of Central Goods and Services Tax Act, 2017 — Cropcare Supplies
v. Union of India (Kar.) .................................. 127
INSOLVENCY AND BANKRUPTCY CODE, 2016 :
— putting moratorium on pending suits, proceedings under GST Act,
whether covered - See under MORATORIUM .................. 585
— Section 14(1)(a) - See under MORATORIUM ................... 585
Instrument supplied to hospital by one taxable person while reagents,
calibrators and disposables supplied his distributor, it is not a composite
supply - See under COMPOSITE SUPPLY .................... 579
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 10(1) - See under SEZ ............................ 102
— Section 16 - See under REFUND/REFUND CLAIM ............... 27
— Section 16(1)(b) - See under SEZ .......................... 102
— Section 54 - See under REFUND/REFUND CLAIM ............... 27
GST LAW TIMES  26th March 2020  334