As there is no cause of action to file the petition, the petitioner is not entitled to any of the reliefs claimed in the petition. The petition sans merit and it is liable to be dismissed.
Transitional credit— Case of the petitioner is that the petitioner has received registration certificate under Form GST REG06 on 22.09.2017. On 27.12.2017, the petitioner could not upload its GST TRAN-1 Form on GSTN Portal due to the technical glitches on the website before the due date. The petitioner has made various correspondence with the respondents for filing the GST TRAN-1 and followed the entire instructions, but the respondents failed to sort out the difficulty in filing the TRAN-1 Form. Due to nonfiling of TRAN-1 Form, the petitioner could not be credited to avail the benefit of Cash Credit for further period and thereby causes financial loss to subsequent credit of an amount of Rs. 9,28,526/. Therefore, the petitioner prays to allow it to fill and file GST TRAN-1 Form by webportal or manually and to claim transitional input tax credit as well as subsequent credit of an amount of Rs. 9,28,526/ in the interest of justice.
Respondent submitted that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with subrule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019, as per the amendment in Rule 117 of the Central Goods and Services Tax Rules, 2017, and therefore the petitioner is not entitled to any of the reliefs claimed in the petition.
Held that—In view of this, as there is no cause of action to file the petition, the petitioner is not entitled to any of the reliefs claimed in the petition. The petition sans merit and it is liable to be dismissed.
As there is no cause of action to file the petition, the petitioner is not entitled to any of the reliefs claimed in the petition. The petition sans merit and it is liable to be dismissed.
Transitional credit— Case of the petitioner is that the petitioner has received registration certificate under Form GST REG06 on 22.09.2017. On 27.12.2017, the petitioner could not upload its GST TRAN-1 Form on GSTN Portal due to the technical glitches on the website before the due date. The petitioner has made various correspondence with the respondents for filing the GST TRAN-1 and followed the entire instructions, but the respondents failed to sort out the difficulty in filing the TRAN-1 Form. Due to nonfiling of TRAN-1 Form, the petitioner could not be credited to avail the benefit of Cash Credit for further period and thereby causes financial loss to subsequent credit of an amount of Rs. 9,28,526/. Therefore, the petitioner prays to allow it to fill and file GST TRAN-1 Form by webportal or manually and to claim transitional input tax credit as well as subsequent credit of an amount of Rs. 9,28,526/ in the interest of justice.
Respondent submitted that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with subrule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019, as per the amendment in Rule 117 of the Central Goods and Services Tax Rules, 2017, and therefore the petitioner is not entitled to any of the reliefs claimed in the petition.
Held that—In view of this, as there is no cause of action to file the petition, the petitioner is not entitled to any of the reliefs claimed in the petition. The petition sans merit and it is liable to be dismissed.