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Delhi HC directs opening portal for CENVAT credit.

Case: Mangla P. Hoist Ltd. vs Union of India

Forum: Delhi High Court


A company had approached the Delhi High Court by way of a writ petition seeking direction to the Commissioner, CGST, Delhi South; Superintendent of Range and the Goods and Services Tax Council (“GST Authorities”) to file its claim for CENVAT credit as on 30 June 2020 in Form GST Trans- 1.  

Key points

The Delhi High Court in its order followed the decision passed by its division bench in Brand Equity Treaties case which held that time limit of 90 days for filing such claim as stipulated in Rule 117 of CGST Rules is merely directory in nature and not mandatory. Since, the decision of the Court in Band Equity Treatise case has not been stayed, the Court directed the GST Authorities to abide by the earlier directions  and open its common portal to enable the petitioner and similar parties to upload Form GST Trans-1, for claiming CENVAT tax credit. 

The Court further required GST Authorities to adequately publish the Brand Equity Treaties decision by  uploading it on their website. The Court’s use of the phrase “similarly placed assessees” would be of help to other entities seeking to file CENVAT Credit without the need for filing separate proceedings.   

Vox Analytica GST
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