Page 76 - GSTL_27th August 2020_Vol 39_Part 4

402 GST LAW TIMES [ Vol. 39
(1A) Notwithstanding anything contained in sub-rule (1), the Commis-
sioner may, on the recommendations of the Council, extend the date for
submitting the declaration electronically in Form GST TRAN-1 by a further
period not beyond 31st March, 2020 in respect of registered persons who
could not submit the said declaration by the due date on account of tech-
nical difficulties on the common portal and in respect of whom the Council
has made a recommendation for such extension.
(2) ...”
10. We may state that on a conjoint reading of the aforesaid provisions,
namely Section 140(1) read with Rule 117(1), prima facie, it appears that a person
is allowed to carry forward Cenvat credit from the erstwhile regime to the GST
regime by filing of Form GST TRAN-1. In the present case the petitioner has at-
tempted to file Form GST TRAN-1, although belatedly, but alongwith the appli-
cable late fees in compliance of the erstwhile Service Tax laws as also the provi-
sions of the CGST Act and MGST Act. The petitioner’s application dated
4-12-2019 is pending adjudication with the appropriate authority i.e. respondent
No. 6.
11. We may state that the present petition can be disposed of by issuing
a direction to the respondent No. 6/appropriate authority to consider the appli-
cation dated 4-12-2019 filed by the petitioner for seeking to carry forward the
accumulated Cenvat credit into the GST regime and acceptance of the petition-
er’s Form GST TRAN-1 in accordance with law. In doing so respondent No.
6/appropriate authority shall give a hearing to the petitioner and thereafter pass
a speaking order on the aforesaid application.
12. In view of the above, Writ Petition is disposed of by the following
order :-
(a) respondent No. 6/appropriate authority i.e. Joint Commissioner of
State Tax (EIU), Economic Intelligence Unit, C Wing, Old Building,
GST Bhavan, Mazgaon, Mumbai-400 010 is directed to decide the
application dated 4-12-2019 filed by the petitioner for seeking to car-
ry forward transition of accumulated Cenvat credit into GST regime
in accordance with law;
(b) respondent No. 6/appropriate authority shall accord an opportuni-
ty of hearing to the petitioner before deciding and passing order on
the petitioner’s application dated 4-12-2019;
(c) respondent No. 6/appropriate authority is directed to decide the
application dated 4-12-2019 and pass appropriate speaking order in
accordance with law as expeditiously as possible and in any event
within a period of 8 weeks from today;
(d) parties to bear their own cost.
13. Writ Petition is disposed of in the above terms.
14. This order will be digitally signed by the Personal Assistant/Private
Secretary of this Court. All concerned to act on production by fax or e-mail of a
digitally signed copy of this order.

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GST LAW TIMES  27th August 2020  76