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Petitioner prayed for amendment in GSTN Portal in accordance with Rule 120A of G.S.T Rules, 2017 to enable a dealer to submit its revised declaration in Form GST TRAN-1 electronically for availing the benefit of Input Tax Credit, as per Section 140 of CGST Act

Section 140 of the CGST Act — Transitional Credit – The petitioner sought a declaration that the provisions of Section 140(1) of Act, 2017, to the extent that it only permits the amount of CENVAT Credit reflected in the return relating to the period immediately preceding the appointed day to be carried forward as ITC are arbitrary and illegal and having an effect of denying the benefit of ITC under GST regime of such amount of CENVAT Credit to a dealer which it is otherwise entitled for, in spite of the fact that the same is not reflected in its last preceding return. The Petitioner sought a declaration that Rule 120A are ultra vires and a camouflage by only permitting a registered dealer to file revised declaration in Form GST TRAN-1 only within the time prescribed under Rule 117. The Petitioner also sought a declaration that he is entitled to claim ITC on Service Tax amounting to Rs.72,05,687/- paid towards its Service Tax liability for import of inputs/capital goods under RCM pursuant to Notification No.15/2017-ST dated 13.04.2017. The court observed that the matter does not fall within the subject matter assigned to this Bench. Held that:- The Hon’ble High Court directed the matter be listed before the appropriate Division Bench, as per the present distribution of roster.