The Rajasthan High Court while addressing the transition credit issue allowed the petitioner to make an application before the GST Council.
The petitioners prayed before the High Court that they may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017 in order to enable the petitioners to avail Transitional Credit in Electronic Credit Ledger.
It was also prayed that the respondent authorities should give effect to Form GST Tran-1 that had been manually submitted to the respondent department to avail relevant Legitimate Input Tax Credit (ITC).
The division judge bench of Justice Chandra Kumar Songara and Justice Sabina in the light of the decision of the co-ordinate Bench in the case of Obelisk Composite Technology LLP Vs. Union of India & Others, granted the liberty to the petitioner to make an application before GST Council for forwarding the same to the GST Council to issue a requisite certificate of recommendation along with requisite particulars, evidence, and a certified copy of the order instantly and such decision be taken forthwith and if the petitioner’s assertion is found to be correct, the GST Council shall issue a necessary recommendation to the Commissioner to enable the petitioner to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.
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