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GST – Rule 117 of CGST Rules – Claim of Transitional Credit – Belated filing of Form TRAN-1 – Entitlement to avail benefit – Pursuant to introduction of GST Act with effect from 1-7-2017, Writ Applicant got itself registered as a “registered dealer” under the Act – Since Applicant satisfied requisite conditions for availment of benefit of Input Tax Credit upon accumulated CENVAT credit as of 30-6-2017, applied for same by filing declaration FORM TRAN-1 – Writ Applicant could not filed TRAN-1 on or before notified date i.e. 27-12-2017 – CBIC issued Notification extending due date for submitting GST TRAN-1 upto 31.03.2019 – Writ Applicant approached Respondent to consider his case for uploading TRAN-1 Form in light of Notification, but Respondent have not responded to such request – Writ Applicant seeking direction to Respondent to allow benefits of transitional credit by permitting them to file declaration electronically in Form GST TRAN-1 – HELD - Writ Applicant had belatedly applied for filing of Form TRAN - 1 to avail Input Tax Credit of accumulated CENVAT credit as of 30-6-2017 – Reason explained by Writ Applicant for delayed uploading of Form appears to be genuine, as bank account of Writ Applicant company was declared Non Performing Account – Writ Applicant had sufficient cause for not to apply for availment of Input Tax Credit during transitional period – Due date as contemplated under Rule 117 of the CGST Rules for purposes of claiming transitional credit are held to be procedural in nature and should not be construed mandatory – Time limit prescribed for transitioning of credit would in no manner result in forfeiture of rights of Writ Applicant even though, when credit is not availed within period prescribed – Period of three years as described by High Court of Delhi should be considered as a guiding principle for availing of such credit from appointed date – Case of Writ Applicant falls within aforesaid period of three years – Respondent authorities are directed to permit Writ Applicant to file Form GST TRAN-1 either by opening online portal so as to enable them to file declaration TRAN-1 electronically or to accept same manually – Application is allowed
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