Page 43 - GSTL_13th August 2020_Vol 39_Part 2

2020 (39) G.S.T.L. 129 (Cal.)

IN THE HIGH COURT AT CALCUTTA
Shivakant Prasad, J.
SUBHAS & COMPANY
Versus
COMMISSIONER OF CGST AND CX, KOLKATA NORTH
W.P. No. 5585 (W) of 2020 with CAN No. 3323 of 2020, decided on 24-6-2020
Input Tax Credit - Transitional credit - Timeline of compliance - Fail-
ure to file GST TRAN-2 before due date to technical glitches - Even if timeline
prescribed Rule 117 of Central Goods and Services Tax Rules, 2017 are directo-
ry in nature not to mean credit can be availed in perpetuity - Transitory provi-
sions, as word indicates have to be given its due meaning - Transition from
pre-GST Regime to GST Regime not been smooth - In absence of any specific
provisions under GST Act, in terms of residuary provisions of Limitation Act,
a period of three years should be guiding principle - Thus, a period of three
years from appointed date would be maximum period for availing of such
credit - Assessee had attempted to file TRAN within time-limit framed under
Rule - Direction to Authorities to reopen form TRAN-2 or accept manual filing
of GST TRAN-2 to allow assessee to claim transitional credit held in stock as
on appointed date after proper verification including invoices submitted by
assessee within 30-6-2020 - Section 140 of Central Goods and Services Tax Act,
2017/West Bengal Goods and Services Tax Act, 2017 - Rule 117 of Central
Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax
Rules, 2017 - Section 137 of Limitation Act, 1963. [para 7]
Petition allowed
CASES CITED
Blue Bird Pure Pvt. Ltd. v. Union of India — 2019 (29) G.S.T.L. 660 (Del.) — Referred .................. [Para 7]
Brand Equity Treaties. v. Union of India — 2020 (38) G.S.T.L. 10 (Del.) — Referred ....................... [Para 7]
REPRESENTED BY : Shri Akshat Agarwal, for the Petitioner.
[Order]. - Learned Advocate-on-record of the petitioner undertakes to af-
firm and stamp the petition as per the Rules within 48 hours of resumption of
normal functioning of the Court. The petition is taken up through video confer-
ence on the basis of such undertaking.
2. The points of law is that the writ petitioner has raised in this writ pe-
tition whether the non-allowance of transitional Credit on account of inputs held
in stock as on the appointed date under Section 140(3) of the CGST/SGST Act,
GST LAW TIMES  13th August 2020  43