Page 43 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] COURT-ROOM HIGHLIGHTS J77
Input Tax Credit — Transitional credit whether admissible
on failure to file FORM GST TRAN-1 within
extended time due to bona fide difficulty?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar, Hon’ble Mr. Justice Dinesh Maheshwari and Hon’ble Mr. Justice
Sanjiv Khanna on 19-5-2020 after condoning the delay issued notice in the Spe-
cial Leave Petition (Civil) Diary No. 4899 of 2020 filed by Union of India against
the Judgment and Order dated 16-9-2019 of Delhi High Court in W.P. (C) No.
3736 of 2018 as reported in 2019 (29) G.S.T.L. 584 (Del.) (Krish Automotors Pvt.
Ltd. v. Union of India). While issuing the notice, the Supreme Court passed the
following order :
“Delay condoned.
Issue notice.
List the matter along with Diary No. 38404 of 2019.”
The Delhi High Court in its impugned order had held that in view of ca-
tena of judgments on this issue and bona fide difficulties faced by petitioner, the
petitioner deserved another opportunity for filing FORM GST TRAN-1. Depart-
ment was directed either to open GSTN portal for this purpose or allow petition-
er filing it manually before 15-10-2019. ITC eligibility could be decided on merits
thereafter.
REPRESENTED BY : Ms. Pinky Anand, ASG and B. Krishna Prasasd,
AOR, for the Petitioner.

Advance Ruling Authority and Appellate Authority for
Advance Ruling under GST — Constitutional
validity of Section 96 of Central Goods and Services
Tax Act, 2017/Rajasthan Goods and Services Tax Act,
2017
The Rajasthan High Court Bench comprising Hon’ble Mr. Chief Justice
Indrajit Mahanty and Hon’ble Mr. Justice Satish Kumar Sharma on 19-5-2020
issued notice in the D.B. Civil Writ Petition No. 5633 of 2020 filed by JVS Foods
Private Limited against Union of India.
The High Court referred to its earlier order dated 3-5-2019 in the case of
Chambal Fertilisers and Chemicals Limited v. Union of India reported at 2019 (29)
G.S.T.L. 222 (Raj.) wherein similar challenge to the constitutional validity of Sec-
tion 96(2) of Rajasthan Goods and Services Tax Act, 2017 and Section 96 of Cen-
tral Goods and Services Tax Act, 2017 had been raised. Since the issue was still
pending, High Court directed to tag present writ petition with earlier petition
and granted similar relief. Matter is further listed on 8-6-2020.
REPRESENTED BY : Mr. Sameer Jain, Advocate, for the Petitioner.
Mr. R.D. Rastogi, Additional Solicitor General with
Mr. Aashish Kumar and Mr. Anuroop Singhi,
Advocates, for the Respondent.

GST LAW TIMES  18th June 2020  43