Page 58 - GSTL_13th August 2020_Vol 39_Part 2

144 GST LAW TIMES [ Vol. 39
REPRESENTED BY : Shri Ruchir Bhatia, Advocate, for the Petitioner.
S/Shri Asheesh Jain, CGSC, Harpreet Singh, Senior
Standing Counsel, Adarsh Kumar Gupta and
Kuldeep Singh, Advocates, for the Respondent.
[Order]. - Heard Through Video Conferencing : The petitioner seeks di-
rections to the respondents/Union of India; Commissioner, CGST, Delhi South;
Superintendent of Range and Goods and Services Tax Council to open the Portal
to enable it to file its claim of Cenvat [***] credit as on 30th June, 2017, in Form
Trans-1. The second relief in the present petition is for declaring Rule 117 of the
CGST Rules, 2017 as ultra vires and quashing the same.
2. Mr. Bhatia, Learned Counsel for the petitioner states that despite re-
peated efforts made by the petitioner to upload its claim for credit in Form GST
Trans-1 on the portal of the respondents, it could not do so due to errors in their
system including technical difficulties faced in uploading credit Form GST Trans-
1. He submits that despite repeated requests made to the respondents by several
parties to extend the last date for filing the claim of credit input in Form GST
Trans-1, they have refused to extend the deadline.
3. Recently, a Division Bench of this Court in W.P. (C) No. 11040/2018
entitled Brand Equity Treaties Limited v. Union of India [2020 (38) G.S.T.L. 10 (Del.)]
has held on 5-5-2020, that the time-limit of 90 days prescribed in Rule 117 of the
CGST Rules is not mandatory but directory in nature. Further, the respondents
have been directed to publicise the said judgment including by uploading it on
their website so that all the Assessees, who were unable to upload Form/GST
Trans-1, could do so on or before 30th June, 2020.
4. Learned Counsel for the petitioner states that despite the aforesaid
categorical order passed by the co-ordinate bench, the respondents have not
made compliances and the petitioner has been compelled to approach this court
for seeking directions to the respondents to open the common portal to enable it
to upload its claim in Form GST Trans-1 well before 30-6-2020.
5. Issue Notice.
6. Mr. Kuldeep Singh, Learned Counsel for the respondents enters ap-
pearance and starts by stating that the petitioner has erroneously impleaded the
Commissioner, Central Goods and Services Tax, Delhi South as the respondent
No. 2 whereas the petitioner falls under the jurisdiction of the Commissioner,
Central Goods and Services Tax Delhi East. He further states that the respond-
ents have decided to challenge the judgment in Brand Equity Treaties Limited (su-
pra) and are in the process of filing an appeal before the Supreme Court.
7. Admittedly, the judgment in Brand Equity Treaties Limited (supra) has
not been stayed so far and therefore, the respondents are under an obligation to
abide by the directions issued therein by adequately publicising the said decision
and uploading it on their website as also by opening its common portal to enable
the petitioner and all similarly placed parties to upload Form GST Trans-1, for
claiming Cenvat tax credit. The respondents are directed to ensure compliance of
the captioned judgment by 19-6-2020, particularly since the cut of date fixed by
the court in the said case is 30th June, 2020, which would leave only ten clear
days for the petitioner and similarly placed assessees to take necessary steps.
8. The present petition is disposed of along with the pending applica-
tion with the aforesaid directions. No orders as to costs.
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GST LAW TIMES  13th August 2020  58