JAHANPANAH CLUB v. UNION OF INDIA & ORS.
High Court, Delhi
Manmohan, Justice & Sanjeev Narula, Justice
JAHANPANAH CLUB
v.
UNION OF INDIA & ORS.
W.P.(C) 13375/2019 dated 27.05.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 140 & 174
Rule Number : Rule 117
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
CENVAT credit – TRAN-1 – The petitioner, operating as a club in New Delhi, was entitled to CENVAT credit on inputs used for providing taxable services but failed to claim the same between 2012–13 and 2017–18 – After litigation, the adjudicating authority and later the Commissioner (Appeals) allowed the CENVAT credit for all relevant years – The petitioner’s representation to the GST Council also remained unresolved – Held that: Petitioner’s inability to file TRAN-1 was bona fide, arising from the fact that the CENVAT credit was recognized after the cutoff date – Referring to Brand Equity Treaties Ltd. v. Union of India and other precedents, the Court reiterated that the timeline under Rule 117 is directory, not mandatory – Directed the Respondents to reopen the GST portal to allow the petitioner to file the TRAN-1 form electronically, or alternatively, accept a manually filed TRAN-1 form on or before 30 June 2021, and process the claim as per law – The petition was allowed.
Represented By:
Counsel for the Petitioner: Sumit K. Batra & Manish Khurana, Advocates
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