DELHI HIGH COURT JUDGEMENT in the case of :
“BRAND EQUITY TREATIES LIMITED vs. THE UNION OF INDIA & ORS.”
Time Limit of 90 days given under Rule 117 has no rationale. It is directory in nature and connot take away the substantive/vested rights of CCR.
GST system is in a nascent ‘trial and error’ phase, petitioner should not be made to suffer due to inefficiency of system.
Restricting benefit of late filing of TRAN 1 only for cases falling under technical glitches is arbitrary and unreasonable.
Technical difficulties cannot be limited to the difficulty faced by the department. It should also include the difficulties faced by taxpayers.
Transitory provisions, as the word indicates, have to be given its due meaning.
As no time limit has been given under CGST Act for filing TRAN 1, residuary provisions of Limitation Act (i.e. 3 years) should be applied.
Therefore, TRAN 1 can be filed on or 30.06.2020.
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