Page 187 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 505
Input Tax Credit (ITC) (Contd.)
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 — Subhas & Company v. Commissioner
of CGST and CX, Kolkata North (Cal.) ........................... 129
— Transitional credit - Unutilized Input Tax Credit - Permission to carry
forward of unutilized Cenvat credit from erstwhile regime to GST regime
- Inability to file Form GST TRAN-1 on account of technical glitches -
Form GST TRAN-1 although filed belatedly but along with applicable
late fees in compliance of the erstwhile Service Tax Laws as also the
provisions of Central Goods and Services Tax Act, 2017/Maharashtra
Goods and Services Tax Act, 2017 - Respondent No. 6/appropriate
authority directed to consider application filed by petitioner for seeking
to carry forward the accumulated Cenvat credit into the GST regime and
acceptance of petitioner’s Form GST TRAN-1 in accordance with law -
Section 140 of Central Goods and Services Tax Act, 2017 read with Rule
117(1) of Central Goods and Services Tax Act, 2017 — Sotheby’s Art Services
(I) Pvt. Ltd. v. Union of India (Bom.) ........................... 398
— 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 Respondents to permit the Petitioner to file Form GST TRAN-1 and
claim the Transitional ITC - However, if any dispensations are granted by
the tax authorities 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 — P.R. Mani Electronics v. Union of India (Mad.) ....... 3
— 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 contrary to the object of the Act - Time-limit to be regarded as
mandatory as it impacts 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 — P.R. Mani Electronics v. Union of India (Mad.) .................. 3
Installation and fixing of customized furniture for newly constructed
Mantralaya, classification and rate of GST - See under COMPOSITE
SUPPLY ....................................... 422

GST LAW TIMES  27th August 2020  187