2017 (10) TMI 250 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 433 (Del.) – Refund of amount of compensation cess paid under the impugned legislation – Appropriate directions are accordingly sought by the Petitioner in this application, to the Respondents to amend the Form Tran-I and simultaneously GSTR -3B and GSTR-1, GSTR-2 and GSTR-3 where utility of Cess is to be shown and/ or carried forward as cess or any other appropriate directions to the Respondents so that the Applicant/Petitioner could use the credit of cess already paid on the stock held on 30th June 2017 in terms of the order dated 25th August 2017 of this Court.
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Held that: – it is directed that the Petitioner will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court – As regards to the non-filing of returns by the Petitioner on the due dates, till such time an appropriate method/sys
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ion cess paid under the impugned legislation on such terms which the Court may determine in the final order. C.M. No. 32866/2017 (directions) 2. Notice. Mr. Nitish Gupta, learned counsel for the Respondent accepts notice. 3. Mr. Mittal submitted that despite the order dated 25th August 2017 of this Court, the Petitioner has not been able to take credit of the Clean Energy cess already paid (in the sum of around ₹ 7.86 crores on the stocks of coal as on 30th June, 2017) since the forms developed by the Respondents have no column for utilising such credit for making payment of tax. He further explains that various forms are required to be filed online by the Applicant/ Petitioner under the GST regime, such as: (i) Form Tran-I (for transitional Input credit and stock statement) which is required to be filed for availing credit of VAT input/ Cenvat credit/ cess credit on stock possessed as on 30th June, 2017. Although Form Tran-1can be submitted up to 28th September 2017, since the l
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to file GSTR-3 (net return along with payment of tax) in which the Petitioner has to pay the tax is 30th September. All the returns are interlinked. If the Petitioner is not able to take the credit of cess paid on stock as on 30th June 2017, it will disturb the whole chain. (iv) The return forms are the same for payments of Central and States GST. The non-filing or delay in filing returns attracts penalties. 4. Appropriate directions are accordingly sought by the Petitioner in this application, to the Respondents to amend the Form Tran-I and simultaneously GSTR -3B and GSTR-1, GSTR-2 and GSTR-3 where utility of Cess is to be shown and/ or carried forward as cess or any other appropriate directions to the Respondents so that the Applicant/Petitioner could use the credit of cess already paid on the stock held on 30th June 2017 in terms of the order dated 25th August 2017 of this Court. 5. Mr. Mittal further states till such time an appropriate method is not evolved by the Respondents, t
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