Section 140 of the CGST Act— Transitional Credit – The petitioner a partnership firm, engaged in the business of trading of spare parts of automobiles. The Petitioner was entitled to claim credit of the duties paid on inputs and credit of the VAT in respect of inputs held in stock and excess ITC, if any reflected in the Returns, for which it was required to furnish information in Form GST TRAN-1. However Petitioner failed to upload TRAN-1 by last date i.e. 31.12.2017. The Respondents vide has extended date for filing TRAN-1 till 31.03.2020.The petitioner challenged vires of Rule 117(1A) and sought direction to Respondent to permit Petitioner to electronically upload form TRAN-1 in order to avail ITC. The petitioner relied on the judgment of this Court in the case of Adfert Technologies Pvt. Ltd. Vs Union of India and the Delhi High Court in the case of Brand Equity Treaties Ltd. and others vs. Union of India.
Held that:- The Hon’ble High Court allowed the petition based on the decisions in the case of Adfert Technologies Pvt. Ltd. and Delhi High Court in the case of Brand Equity Treaties Ltd. The Respondents are directed to permit Petitioner to upload TRAN-1 on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020.—Modern Motor Works Vs Union of India And Others [2020] 25 TAXLOK.COM 076 (P&H)