Page 77 - GSTL_6th August 2020_Vol 39_Part 1

2020 (39) G.S.T.L. 3 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
A.P. Sahi, CJ. and Senthilkumar Ramamoorthy, J.
P.R. MANI ELECTRONICS
Versus
UNION OF INDIA
Writ Petition No. 8890 of 2020 and W.M.P. No. 10803 of 2020,
decided on 13-7-2020
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 to be regarded as mandatory as it im-
pacts substantive rights of parties - 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 16, 17, 18]
Input Tax Credit under GST - Transitional provisions - Return in Form
GST TRAN-1 required to be filed electronically on the common portal but
handed over in person to Sales Tax Collection Inspector, Tiruvannamalai -
Consequently, Petitioner completely failed to make out a case to direct the Re-
spondents to permit the Petitioner to file Form GST TRAN-1 and claim the
Transitional ITC - However, if any dispensations are granted by the tax au-
thorities with regard to availing of Transitional ITC, whether by filing Form
GST TRAN-1 or otherwise, and to which the Petitioner may be entitled, this
order will not preclude the Petitioner from making a claim for Transitional
ITC. [para 19]
Petition dismissed
CASES CITED
ALD Automotive Pvt. Ltd. v. Commercial Tax Officer
— 2018 (364) E.L.T. 3 (S.C.) — Relied on ............................................................................. [Paras 10, 14]
Bachhan Devi v. Nagar Nigam — (2008) 12 SCC 372 — Relied on ................................................... [Para 18]
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