Calcutta High Court directed GST Authorities to reopen the form GST TRAN-2 or accept manual filing of GST TRAN-2 by 30.06.2020.

M/S SUBHAS AND COMPANY vs. COMMISSIONER OF CGST AND ORS.
(Calcutta High Court)

The petitioner has raised in this writ petition whether the non-allowance of transitional Credit on account of inputs held in stock as on the appointed date under Section 140(3) of the CGST Act, 2017 due to inability to file GST TRAN-2 before the due date as provided for in Rule 117(4) of the CGST Rules, 2017 is violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and is grossly against the principles of natural justice and whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN –2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date.

Held by High Court

The petitioner has attempted to file TRAN within the time limit framed under the Rule. This court directs the respondent authorities to reopen the form TRAN II or accept manual filing of GST TRAN II to allow the petitioner to claim transitional credit held in stock as on the appointed date after proper verification including the invoices submitted by the petitioner. It is made hereby clear that such exercise has to be completed within 30.06.2020 so as to enable the petitioner to submit his GST TRAN II.

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