Page 88 - GSTL_6th August 2020_Vol 39_Part 1

14 GST LAW TIMES [ Vol. 39
19. We also note that Rule 117 specifies that the return in Form GST
TRAN-1 is required to be filed electronically on the common portal. This re-
quirement is not satisfied by handing over the form in person to the Sales Tax
Collection Inspector, Tiruvannamalai. Consequently, in our view, the Petitioner
has completely failed to make out a case to direct the Respondents to permit the
Petitioner to file Form GST TRAN-1 and claim the Transitional ITC of
Rs. 4,70,008/-. Needless to say, 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.
20. In the result, the writ petition is dismissed. Consequently, the con-
nected miscellaneous petition is closed. No costs.

_______

2020 (39) G.S.T.L. 14 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Vikram Nath, CJ. and J.B. Pardiwala, J.
MAHAVIR ENTERPRISE
Versus
ASSISTANT COMMISSIONER OF STATE TAX

R/Special Civil Application No. 7613 of 2020, decided on 22-6-2020
Writ jurisdiction at show cause notice stage - Scope of - High Court can
interfere under Article 226 of Constitution of India against show cause notice
where same issued by authority in exercise of power which is absent; facts
does not lead to commission of any offence; show cause notice is otherwise
without jurisdiction; same suffers from incurable infirmity; against settled
judicial decisions or the decisions of Tribunal and bereft of material particu-
lars justifying commission of offence - Article 226 of Constitution of India.
[para 22]
CGST Rules, 2017 - Rule 142(1)(a), Constitutional validity of - Rule
under delegated legislation can be held to be ultra vires statutory provisions of
the Act if (i) rule beyond scope of or in excess of rule­making power of dele-
gate conferred under Act, or (ii) Rule in conflict with or repugnant to any en-
actment in Act - Question whether any particular legislation suffers from ex-
cessive delegation ought to be decided having regard to subject matter,
scheme, provisions of Statutes including its preamble and facts and circum-
stances in background of which Statute is enacted - Rule 142 ibid specifically
with respect to “notice and order for demand of amounts payable under the
Act” and not ultra vires as result of excessive delegation - Rule 142(1)(a) ibid,
valid and no manner conflict with any of provisions of Central Goods and
Services Tax Act, 2017. - Section 164 of Central Goods and Services Tax Act, 2017
confers power on the Central Government to frame the rules. Under Section 164 of the
Act, the Central Government has the power to make rules generally to carry out all or
any of the purposes of the Act. [paras 24, 25, 26, 29]
Application rejected

GST LAW TIMES  6th August 2020  88