Delhi HC in the case of Mangla Hoist P. Ltd. Versus Union of India

Case Covered:

Mangla Hoist P. Ltd.

Versus

Union of India

Facts of the case:

The petitioner seeks directions to the respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to open the Portal to enable it to file its claim of CENVAT tax credit as on 30th June 2017, in Form Trans-1. The second relief in the present petition is for declaring Rule 117 of the CGST Rules, 2017 as ultra vires and quashing the same.

Mr. Bhatia learned counsel for the petitioner states that despite repeated efforts made by the petitioner to upload its claim for credit in Form GST Trans-1 on the portal of the respondents, it could not do so due to errors in their system including technical difficulties faced in uploading credit Form GST Trans-1. He submits that despite repeated requests made to the respondents by several parties to extend the last date for filing the claim of credit input in Form GST Trans-1, they have refused to extend the deadline. 

Observations of the court:

Admittedly, the judgment in Brand Equity Treaties Limited (supra), has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein by adequately publicizing the said decision and uploading it on their website as also by opening its common portal to enable the petitioner and all similarly placed parties to upload Form GST Trans-1, for claiming CENVAT tax credit. The respondents are directed to ensure compliance of the captioned judgment by 19.06.2020, particularly since the cut of date fixed by the court in the said case is 30th June 2020, which would leave only ten clear days for the petitioner and similarly placed assessees to take necessary steps.

Judgement of the court:

 The present petition is disposed of along with the pending application with the aforesaid directions. No orders as to costs.    

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