Page 68 - GSTL_7th May 2020_Vol 36_Part 1

26 GST LAW TIMES [ Vol. 36
Solar Works v. Employees State Insurance Corporation — AIR 1964 MAD 376 — Referred ...... [Para 22]
Swiss Ribbons Pvt. Ltd. v. Union of India — (2019) 4 SCC 17 — Relied on .................................... [Para 51]
Tara Exports v. Union of India — 2019 (20) G.S.T.L. 321 (Mad.) — Distinguished .................... [Para 57]
Triveni Needles Pvt. Ltd. v. Union of India — 2019-VIL-618-DEL — Distinguished ................. [Para 57]
Willowood Chemicals Pvt. Ltd. v. Union of India
— 2018 (19) G.S.T.L. 228 (Guj.) — Relied on .............................................. [Paras 24, 38, 39, 41, 52, 57]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C Circular dated 3-4-2018 .......................................................................................................... [Para 5]
REPRESENTED BY : S/Shri V. Sridharan, Senior Advocate with Prakash
Shah and Sriram Sridharan i/b. PDS Legal, for the
Petitioner.
S/Shri Anil Singh, Additional Solicitor General with
Pradeep S. Jetly, Senior Advocate with J.B. Mishra
and Ms. Shruti D. Vyas, ‘B’ Panel Counsel, for the
Respondent.
[Judgment per : Nitin Jamdar, J.]. - Rule. Rule made returnable forth-
with. Respondents waive service. Taken up for final disposal.
2. The Petitioner-Nelco Limited is a Company incorporated under the
Companies Act. It supplies and undertakes various network-related services.
Respondent No. 1 is the Union of India. Respondent No. 2 is the Central Board of
Indirect Taxes. Respondent No. 3 is the State of Maharashtra. Respondent No. 4
is the Goods and Services Tax Council. Respondent No. 5 is an officer exercising
powers under the Maharashtra Goods and Services Tax Act, 2017. Respondent
No. 6 is a company which operates the online portal known as GSTN. Respond-
ent No. 7 is the Assessing Officer having jurisdiction over the Petitioner.
3. The Goods and Services Tax Act was brought into force from 1 July,
2017. This tax replaced and subsumed various indirect taxes in India. For the
transition between the old and new regimes, provisions have been made under
the Act. Goods and Services Tax Act provides for utilization of Input Tax Credit
accumulated under the earlier tax laws upon certain conditions. The Goods and
Services Tax Rules framed under the Act provides for filing of a form known as
GST TRAN-1 for availing of such input tax credit. The Rules provide for a time-
limit within which the TRAN-1 Form has to be filed. This time-limit is the subject
of debate in this Petition.
4. Goods and Services Tax is levied on the supply of goods and ser-
vices. It is a destination-based consumption tax. The GST has introduced a
unique concept where both, the Central and the State, levy taxes on a joint base.
The GST levied by the State Governments is called a State GST, in short SGST.
GST levied by the Central Government is called a Central GST, that is the CGST.
Regarding Inter-State supply, the levy is called Integrated GST, the IGST. The
GST has replaced various taxes collected by the Central and the State. CGST has
subsumed Central Excise Duty, Additional Excise Duty, Service Tax, Additional
Customs Duty, Special Additional Duty of Customs, Excise Duty on Medicinal &
Toilet Preparations. SGST has subsumed Sales Tax, Value Added Tax, Enter-
tainment Tax, Central Sales Tax, Octroi & Entry Tax, Purchase Tax, Luxury Tax,
Taxes on Lottery, Betting & Gambling. A Goods and Services Tax Council is es-
tablished. The Council comprises of the Union Finance Minister, the Union Min-
ister of State, Minister nominated by each State Government. Out of several func-
tions of the GST Council, one of them is the resolution of disputes.

GST LAW TIMES  7th May 2020  68