Darsh Pharmachem Pvt. Ltd. v. Superintendent, Central GSt
[Citation -2020-LL-0311-64]

Citation 2020-LL-0311-64
Appellant Name Darsh Pharmachem Pvt. Ltd.
Respondent Name Superintendent, Central GSt
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 11/03/2020
Judgment View Judgment
Keyword Tags service of notice • extension of time • service tax • time limit • due date


C/SCA/18051/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18051 of 2019 DARSH PHARMACHEM PVT. LTD. Versus SUPERINTENDENT, CENTRAL GST Appearance: MR. BHAVIK P SHAH(6391) for Petitioner(s) No. 1 MR. PARTH H BHATT(6381) for Respondent(s) No. 2 NOTICE SERVED BY DS(5) for Respondent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 11/03/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule, returnable forthwith. Mr.Parth H. Bhatt, learned standing counsel waives service of notice of Rule for and on behalf of respondents. 2. By this writ application under Article 226 of Constitution of India, writ-applicant has prayed for following reliefs : 8.A. Your Lordships may be pleased to admit and allow present petition. B. Your Lordships may be pleased to Issue appropriate writ, order or direction upon concerned respondent authorities to solved problem of petitioner of acceptance of TRANS-1 under GST Act, 2017 as well as followed procedure under Section 140 of GST Act, 2017 and credit/ transferred amount of Rs. 19,58,619 being closing balance of Central Excise Duty reported in ER-1 return of June, 2017 and Rs. 8,40,911/- being closing balance Page 1 of 4 Downloaded on : Thu Jul 01 10:24:17 IST 2021 C/SCA/18051/2019 ORDER of VAT reported in VAT return June, 2017 in Electronic Credit Ledger (online GST account); C. Pending admission, hearing and final disposal of this petition, by way of interim-relief Your Lordships may be direction upon concerned respondent authorities to solved problem of petitioner of acceptance of TRANS-1 under GST Act, 2017 as well as decide application of petitioner till final disposal of this petition. D. Pass such other and other orders as thought fit in interest of justice. 3. We need not advert to facts in details as controversy involved in present case is in narrow compass. 4. writ-applicant is engaged in business of manufacturing of pharmaceutical products. As provided under Section 140 of CGST Act, 2017, writ- applicant tried to upload Form TRAN-1 for purpose of claiming ITC credit on-line. However on account of technical glitches, TRAN-1 was not accepted by GST common portal. 5. In such circumstances, writ-applicant took up issue with Assistant Commissioner, Division-X, CGST & Excise, Nadiad, Vadodara North vide application dated 20th February 2018. Page 2 of 4 Downloaded on : Thu Jul 01 10:24:17 IST 2021 C/SCA/18051/2019 ORDER 6. It is case of writ-applicant that for no fault on his part, TRAN-1 could not be uploaded and in such circumstances, he should be permitted to file TRAN-1. 7. Having heard learned counsel appearing for parties and having gone through materials on record, we are of view that writ-applicant is entitled to seek benefit of Order No.01/2020- GST issued by Government of India, Ministry of Finance dated 7th February 2020, which reads thus : Subject: Extension of time limit for submitting declaration in FORM GST TRAN-1 under rule 117(1A) of Central Goods and Service Tax Rules, 2017 in certain cases In exercise of powers conferred by sub-rule (1A) of rule 117 of Central Goods and Services Tax Rules, 2017 read with section 168 of Central Goods and Services Tax Act, 2017, on recommendations of Council, and in supersession of Order No. 01/2019-GST dated 31.01.2019, except as respects things done or omitted to be done before such supersession, Commissioner hereby extends period for submitting declaration in FORM GST TRAN-1 till 31st March, 2020, for class of registered persons who could not submit said declaration by due date on account of technical difficulties on common portal and whose cases have been recommended by Council. 8. Having regard to fact that TRAN-1 could not be filed on account of technical glitches. We Page 3 of 4 Downloaded on : Thu Jul 01 10:24:17 IST 2021 C/SCA/18051/2019 ORDER direct respondent No.2 to permit writ- applicant to file form in TRAN-1. 9. In view of order referred to above, let this exercise be undertaken and completed within period of two weeks from date of receipt of writ of this order. 10. With above, writ application stands disposed of. Direct service is permitted. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) KUMAR ALOK Page 4 of 4 Downloaded on : Thu Jul 01 10:24:17 IST 2021 Darsh Pharmachem Pvt. Ltd. v. Superintendent, Central GSt
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