Page 64 - GSTL_7th May 2020_Vol 36_Part 1

22 GST LAW TIMES [ Vol. 36
lowed to upload the Form GST TRAN-1. On a specific query put to the Learned
Advocate for the respondents that whether the claim of transitional credit made
by the petitioner is genuine or not, he submitted that on verification of such
claim, if it is found to be genuine, the petitioner can file/upload GST TRAN-1.
Learned Standing Counsel for the respondents as regards genuineness claim
submitted that the same shall be looked into by the respondent No. 4.
9. Having considered the submissions made by the respective parties
and having through the materials on record, it appears that if the petitioner
could not upload the Form GST TRAN-1 due to technical glitches and in spite of
various representations made by the petitioner, he was not allowed to upload the
Form GST TRAN-1.
10. In view of the settled legal position as stated hereinabove, the peti-
tioner is entitled to claim credit of Cenvat as well as Service Tax as on 30th June,
2017 as per the provisions under Section 140(1) of the Act, 2017 read with Rule
117 of the Rules, 2017.
11. In such circumstances, respondent No. 4, who is the jurisdictional
officer, is directed to verify the claim of credit of Cenvat and service tax of the
petitioner so as to enable the petitioner to carry forward by filing/uploading
Form GST TRAN-1 on GST portal.
12. Reliance placed by the petitioner on the Order No. 1/2020-GST,
dated 7th February, 2020 of the Central Board of Indirect Taxes and Customs
reads as under :
“F. No. CBEC-20/06/17/2018-GST (pt. I)
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi, the 7th February, 2020
Order No. 1/2020-GST
Subject : Extension of time-limit for submitting the declaration in Form GST
TRAN-1 under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017
in certain cases
In exercise of the powers conferred by sub-rule (1A) of Rule 117 of the Cen-
tral Goods and Services Tax Rules, 2017 read with Section 168 of the Central
Goods and Services Tax Act, 2017, on the recommendations of the Council,
and its supersession of Order No. 1/2019-GST, dated 31-1-2019, except as
respects things done or omitted to be done before such supersession, the
Commissioner hereby extends the period for submitting the declaration in
FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons
who could not submit the said declaration by the due date on account of
technical difficulties on the common portal and whose cases have been rec-
ommended by the Council.
Sd/-
(Yogendra Garg)
Principal Commissioner (GST)”
13. In view of the above facts, respondent No. 4 shall complete the ex-
ercise of verification and permit the petitioner to upload the Form GST TRAN-1
within a period of two seeks from the date of receipt of the writ of this order so

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