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R.P FOAM PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHASHI KANT GUPTA
PANKAJ BHATIA
Pet. Counsel
Vinayak Mithal
Res. Counsel
Dhananjay Awasthi

Petitioner / Applicant

R.P FOAM PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 3, 2020
Order No.

Writ Tax No. - 592 of 2020

Citation

2020(11) TAXREPLY 3502
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ORDER

The petitioner claims to be a Company engaged in manufacture of P.U. foam sheets and P.U. mattress and is registered with the tax authorities. The petitioner further claims that the petitioner is entitled to the input tax credit in terms of the provisions of the Act. Learned counsel for the petitioner further argues that manner to claim transitional credit is prescribed under Rule 117 of CGST Rules and Rule 117 of the U.P. GST Rules. It is argued that in terms of the said Rules, the credit can be taken within a period of 90 days by submitting a FORM GST TRAN- 1, however, the proviso to the Rule 117 (1) of the CGST Rules empowers the Commissioner to extend the period of 90 days. Learned counsel for the petitioner argues that the date of submission in the case of petitioner of TRAN-1 was extended vide Order No. 3/17 dated 21.09.2017, Order No. 7/17 dated 28.10.2017 and thereafter, by Order No. 9/17 dated 15.11.2017. The petitioner some how could file its GST TRAN-1 on 28.7.201....

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