Page 69 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] NELCO LTD. v. UNION OF INDIA 27
5. The timeline of the statutory enactment as follows. On 19 June, 2017
the Central Goods and Services Tax Rules, 2017 were notified. Rule 117 was in-
troduced on 28 June, 2017 into the CGST Rules with effect from 1 July, 2017 to
provide that every registered person may file TRAN-1 Form within 90 days of 1
July, 2017. Rule 117(1) Proviso stipulated that the Commissioner may on the rec-
ommendations of the GST Council extend this period by a further 90 days. GST
regime was implemented in the country from 1 July, 2017 with the enactment of
the Central Goods and Services Tax Act, 2017 along with the allied Central GST
Acts and the State GST Acts. Rule 120A was introduced on 15 September, 2017 in
the CGST Rules with effect from 15 September, 2017 providing for a one-time
revision of TRAN-1 Form within the same time prescribed in Rule 117. Time was
extended for revising and filing TRAN-1 Form to 31 October, 2017. On 28 Octo-
ber, 2017, this was further extended to 30 November, [2017]. On 10 November,
2017 a press release issued stating that the time of filing/revising Form TRAN-1
had been extended till 31 December, 2017, however on 15 November, 2017, the
time-limit was extended only to 27 December, 2017. On 3 April, 2018 by a circu-
lar was issued by the C.B.E. & C. on the directions of the GST Council an IT
Grievance Redressal Mechanism was enacted. On 10 September, 2018 Rule
117(1A) inserted into the CGST Rules providing the extension of the time for fil-
ing TRAN-1 Form for persons who faced technical difficulties in filing the
TRAN-1 Form. Further, under Rule 117(1A) time for filing TRAN-1 Form was
extended till 31 January, 2019 for persons facing technical difficulties. With fur-
ther extensions now it is extended to 31 March, 2020 for the persons specified in
Rule 117(1A).
6. Reverting to the facts of this case. The Petitioner had accumulated
Cenvat credit during its activities and payment of taxes. According to the Peti-
tioner, the Petitioner attempted to file TRAN-1 Form on 27 December, 2017.
However, it could not file the same, as according to the Petitioner, there were
problems on the common portal run of Respondent No. 6. It is the Petitioner’s
case that the Petitioner sent an e-mail to the official complaint portal of the Re-
spondents for GST related issues, and the Petitioner received no response. Fur-
ther, it is the case of the Petitioner that when the Petitioner tried again to file
TRAN-1 Form on 28 December, 2017, it did not permit an option for filing of the
TRAN-1 Form. Another e-mail was sent by the Petitioner on 12 January, 2018 to
resolve the technical difficulties but the Petitioner which received no response. It
is the case of the Petitioner that the Deputy Commissioner (Anti-Evasion) and
Superintendent (Anti-Evasion) of Central Goods and Services Tax Authority vis-
ited the Petitioner’s premises on 28 March, 2018 regarding GSTR-3B; however,
they did not remedy the grievance of the Petitioner regarding TRAN-1 Form.
7. According to the Petitioner, the Petitioner is entitled to avail Cenvat
credit, details of which are given in the Petition, under Section 140 of the Central
Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act. It
is the grievance of the Petitioner that last communication made by the Petitioner
on 23 April, 2018 requesting the Respondents to permit filing TRAN-1 Form has
not been answered and there is no option of manually filing the TRAN-1 Form,
and the Petitioner is in danger of losing the Cenvat credit accrued, the Petitioner
is constrained to file this Petition.
8. The Petitioner has challenged the Rule 117 of the Central Goods and
Services Tax Rules, 2017 as ultra vires Sections 140(1), 140(2), 140(3) and 140(5) of
the Central Goods and Services Tax Act, 2017 to the extent that it prescribes a
GST LAW TIMES  7th May 2020  69