Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]

The Kerala High Court dismissed the writ petition as the application was made after five years for extending time of limitation for claiming TRAN 1.

The present writ petition has been filed seeking quashing of orders passed by the 2nd and 3rd respondents respectively, whereby the petitioner’s claim for transitional credit in respect of inward supplies made before 01.07.2017 have been denied and the petitioner’s application for extending the limitation for claiming the transitional credit within the extended period of limitation of sixty days has been rejected by the 2nd respondent Commissioner.

In the present case, the petitioner claimed input tax credit in his return after the initial period of thirty days expired, but without any order from the Commissioner extending the period of limitation beyond thirty days. He filed an application after five years for extending the time of limitation for claiming transitional credit.

After the GST Act came into force with effect from 01.07.2017, the input tax credit in respect of the inward supplies before 01.07.2017 could have been claimed under the provisions of GST Act within a period of thirty days and with the extended period of limitation of thirty days by the Commissioner as provided under Section 140 of the GST Act.

A Single Judge Bench of Justice Dinesh Kumar Singh observed that “I do not find that the Commissioner has committed any error of law or jurisdiction in rejecting the application which has been filed belatedly after five years from the prescribed date. As the limitation period was not extended, the petitioner has been denied the benefit of transitional credit in respect of input tax vide order in original dated 13.03.2023.”

“In view thereof, I do not find much substance to entertain this writ petition. However, if the petitioner is aggrieved by the merits of the order dated 13.03.2023, he may take recourse of statutory remedy, if any, available to him. So far as the question of limitation is concerned, the period spent in prosecuting this writ petition shall be excluded while calculating the period of limitation in filing the appeal against the order” the Court concluded.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates