Court Buzz, GST

Rajasthan HC allows Petitioner to submit application for Form GST Tran-1 before the GST Council.

Case: M/s Sarvodaya Fertilizers vs Union Of India

Forum: Rajasthan High Court


The Petitioners have prayed that they may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017 in order to enable the Petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the Respondents should give effect to Form GST Tran-1 that had been manually submitted to the Respondent- department to avail relevant Legitimate Input Tax Credit. Additionally the validity of Rule 117 of the CGST Rules was also challenged by the Petitioners. 

Key points

The Hon’ble HC granted liberty to the Petitioners to make an application before GST Council through the Standing Counsel, to issue requisite certificate of recommendation alongwith requisite particulars, evidence and a certified copy of the order instantly. A decision is to be taken forthwith and if the Petitioners’ assertion is found to be correct, the Council would issue necessary recommendation to the Commissioner to enable the Petitioners to get the benefit of credit within the stipulated time. 

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