The Rajasthan High Court allowed the petitioner to apply to GST Council to get CENVAT credit benefit.

The petitioner, M/s. Sunil Kumar & Company Sri Ganganagar has prayed that he may be permitted to file Form TRAN-1 in compliance with Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017 in order to enable the petitioner to avail Transitional Credit in Electronic Credit Ledger.

It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit.

The State submitted that the Union of India has extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under Sub-rule 1(A) of Rule 117 requires the petitioner to make application through the GST counsel who may make a recommendation to the Commissioner who shall act on the basis of such direction of the counsel.

The division bench of Justice Prakash Gupta and Justice Sabina in the light of the judgement in the case of Obelisk Composite Technology LLP Vs. Union of India & Others granted liberty to the petitioner to make an application before GST Council through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer for forwarding the same to the GST Council to issue 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 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.