Page 66 - GSTL_7th May 2020_Vol 36_Part 1

24 GST LAW TIMES [ Vol. 36
fore the CGST authority within 15 (fifteen) days from today. If such an applica-
tion is filed, the copies of the documents sought for shall be supplied within a
period of three weeks from the date of his application.
8. The petitioner is directed to cooperate both the CGST and OGST Au-
thorities for early disposal of the proceedings.
9. The writ petition is accordingly disposed of.
10. Urgent certified copy of this order be granted as per rules.
11. Free copies of this order be supplied to Learned Counsel for the
CGST and Learned Counsel for the OGST.
_______

2020 (36) G.S.T.L. 24 (Bom.)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Nitin Jamdar and M.S. Karnik, JJ.
NELCO LTD.

Versus
UNION OF INDIA
Writ Petition No. 6998 of 2018, decided on 20-3-2020
Input Tax Credit under GST - Transitional provisions - Rule 117 of
Central Goods and Services Tax Rules, 2017 - Vires of - Availment of input tax
credit under Section 140(1) of Central Goods and Services Tax Act, 2017 is a
concession attached with conditions of its exercise within the time-limit and
not an accrued right - Input tax credit is not without time-limit under the GST
regime, also - Prescribing a time-limit under the impugned Rule is not contra-
ry to the object of the Act - Time-limit stipulated in Rule 117 ibid within rule-
making power conferred in Section 164(2) ibid - Thus, limit under Rule 117(1)
ibid is not ultra vires of the Act. [paras 35, 43, 47, 54, 56]
Input Tax Credit under GST - Transitional provisions - Rule 117 of
Central Goods and Services Tax Rules, 2017 - Constitutional validity under
Article 14 of Constitution of India - Object and purpose sought to be achieved
is not permitting the existing arrangement to continue endlessly - Transitional
arrangements made for the new regime to come into force - Section 140 of
Central Goods and Services Tax Act, 2017 has a clear nexus to the object sought
to be achieved - In economic matters of such vast scale, broader considerations
of the State exchequer, cannot be kept out of purview while interpreting a
statutory provision - Time-limit for availing of input tax credit in the transi-
tionary provisions being rooted in the larger public interest of having certainty
in allocation and planning, time-limit under Rule 117 ibid not irrelevant - A
provision not becomes unreasonable because it mandates electronic compli-
ance - Issuing a writ would mean overriding this time-limit - Equity jurisdic-
tion ought not to be exercised - Article 226 of Constitution of India. [paras 52,
53, 58, 59]
Input Tax Credit under GST - Electronic filing of GST TRAN-1 -
Technical difficulties - Ambit of - Technical difficulties relating to the Com-
mon Portal and not individual problems and local issues such as non-

GST LAW TIMES  7th May 2020  66