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SAINIK MINING & ALLIED SERVICES LTD. vs. UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, NEW DELHI, COMMISSIONER OF CENTRAL TAX, GOODS AND SERVICES TAX, CHHATTISGARH AND COMMISSIONER, STATE TAX, GOODS AND SERVICES TAX, RAIPUR, CHHATTISGARH
(Chhattisgarh High Court)

Hon'ble Judges:

SANJAY K. AGRAWAL

Pet. Counsel

Amrito Das

Res. Counsel

B. Gopa Kumar

Maneesh Sharma

Gary Mukhopadhyay

Petitioner / Applicant	SAINIK MINING & ALLIED SERVICES LTD.
Respondent	UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, NEW DELHI, COMMISSIONER OF CENTRAL TAX, GOODS AND SERVICES TAX, CHHATTISGARH AND COMMISSIONER, STATE TAX, GOODS AND SERVICES TAX, RAIPUR, CHHATTISGARH
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	May 14, 2018
Order No.	Writ Petition (T) No.79 of 2018
Citation	2018(5) TAXREPLY 2952
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ORDER
1. The petitioner is a registered dealer under the Chhattisgarh Goods and Services Tax Act, 2017and providing coal mining, logistics and other allied services to mainly Coal India Ltd.. The petitioner filed its last return for the period from 1st April, 2017 to 30th June, 2017 under the Chhattisgarh Value Added Tax Act, 2005 for pre-GST regime and it has shifted to the GST regime after coming into force of the new Act with effect from 1st July, 2017. 2. According to Rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017, the petitioner is required to submit declaration electronically in FORM GST TRAN -1, duly signed on the common portal. The said provision is a transitional provision for enabling the tax credit benefit to all those who migrated from the service tax regime to GST regime and final date for submission of the said FORM GST TRAN -1 was extended up to 27-12-2017 on the recommendation of the GST Council. It is the case of the petitioner that he is entitled to ....