Page 82 - GSTL_6th August 2020_Vol 39_Part 1

8 GST LAW TIMES [ Vol. 39
tral Excise Tariff Act, 1985 or were not nil rated in the said
Schedule;
(ii) the document for procurement of such goods is available with
the registered person;
(iii) The registered person availing of this scheme and having fur-
nished the details of stock held by him in accordance with the
provisions of clause (b) of sub-rule (2), submits a statement in
FORM GST TRAN-2 by 31st March, 2018, or within such pe-
riod as extended by the Commissioner, on the recommenda-
tions of the Council, for each of the six tax periods during
which the scheme is in operation indicating therein, the details
of supplies of such goods effected during the tax period :
Provided that the registered persons filing the declaration in
FORM GST TRAN-1 in accordance with sub-rule (1A), may
submit the statement in FORM GST TRAN-2 by 30th April,
2020.
(iv) the amount of credit allowed shall be credited to the electronic
credit ledger of the applicant maintained in FORM GST
PMT-2 on the common portal; and
(v) the stock of goods on which the credit is availed is so stored
that it can be easily identified by the registered person.”
5. As is evident on perusal of Rule 117(1), a registered person is re-
quired to submit a declaration, electronically, in Form GST TRAN-1 on the com-
mon portal within 90 days or, if applicable, the extended period not exceeding
180 days from the appointed date in order to make a claim for Transitional ITC.
Upon recognizing that there were technical difficulties on the common portal,
the last date for submitting Form GST TRAN-1 was extended and fixed as 27-12-
2017. According to the Petitioner, on that date, the Petitioner’s consultant could
not enter the common portal and upload the form. No evidence of logging-into
the common portal is provided and, therefore, the veracity of the above state-
ment cannot be tested. However, the Petitioner approached the Sales Tax Collec-
tion Inspector, in person, on 29-12-2017, and submitted a hard copy of Form GST
TRAN-1 and also received an acknowledgment. In spite of repeated follow up
with the Respondents, thereafter, the Petitioner states that there was no response
with regard to the entitlement of the Petitioner to Transitional ITC. Meanwhile,
Rule 117 was amended with effect from 10-9-2018 by inserting sub-rule (1A),
whereby the Commissioner was permitted, subject to the recommendation of the
GST Council, to extend the date for submitting the declaration electronically by a
further period up to 31-3-2020.
6. According to the Petitioner, ITC is in the nature of the Petitioner’s
property and, therefore, the Petitioner cannot be deprived of its property merely
because the requisite form could not be submitted within the prescribed time-
limit. The prescription of such time-limit in Rule 117 is ultra vires Section 140 and
violates Article 14 and 300-A of the Constitution of India in as much as it de-
prives the Petitioner of its property by way of ITC. At a minimum, the said Rule
117 should be read as a directory or permissive provision and not as a mandato-
ry or peremptory provision. The present writ petition was filed in these facts and
circumstances.
7. We heard Mr. R. Rajaraman, the Learned Counsel for the Petitioner;
Mr. R. Sankaranarayanan, the Learned Additional Solicitor General for Respond-

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