Mohit minerals Pvt. Ltd. Versus Union of India & ANR
GST
2017 (10) TMI 250 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 433 (Del.)
DELHI HIGH COURT – HC
Dated:- 8-9-2017
W.P. (C) No. 7459 of 2017 and C.M. No. 32866 of 2017
GST
MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ.
For The Petitioner : Mr. J.K. Mittal, Advocate with Mr. Rajveer Singh, Ms. Nidhi Gupta, Advocates
For The Respondents : Mr. Nitish Gupta, Advcoate for Mr. Ravi Prakash, CGSC along with Mr. Shankar Prasad Sarma, Under Secretary
ORDER
1. At the outset, Mr. J.K. Mittal, learned counsel for the Petitioner, points out a clerical error in Para-14 of the order dated 25th August 2017 of this Court. Para-14 of the said order is corrected to read as under:-
It is made clear that, in the event of the Petitioner succeeding in the present petition, the Petitioner would be entitled to a refund of amount of compensation cess paid under the impugned legislation on such terms which the Court may determine i
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u of normal returns) for month of July is 10th September 2017, in which the Petitioner has to take the credit of old Cess which is automatically pulled from TRAN- 1, the Petitioner has to file Tran-1 by 10th September 2017.
(ii) Further, any credit taken in Tran-I will be carried forward as either CGST or SGST, so even if the Petitioner mentions the figure of Cess in Tran-I then it will be carried forward as CGST which will be available for set off against CGST and IGST and not against the cess. Therefore, the Petitioner has been unable to take credit as granted by the order dated 25th August 2017.
(iii) Further, the last date to file the GSTR-1 (sale return) for the month of July, 2017 is 10th September, 2017. In the said GSTR-1, the Petitioner has to submit details of sales. The last date to file GSTR-2 (purchase return) is 25th September where the data of purchase is to be submitted. The last date to file GSTR-3 (net return along with payment of tax) in which the Petitioner has
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e taxes as required by law, should be permitted to pay the taxes and meanwhile file the returns manually.
6. Mr. Gupta has produced a copy of the letter dated 7th September 2017 addressed to him by the Under Secretary in the Central Board of excise and Customs (CBEC) in which inter alia after referring to the order dated 25th August 2017 of this Court it is stated:
“(iii) After receipt of application, collection of details and due verification department will evolve appropriate method so as to allow the petitioner to avail the credit in light of the order of the Hon'ble High Court either on IT platform or manually. Petitioner may be directed to cooperate by providing all the information as may be required to implement the order.”
7. Keeping in view the above submissions, 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 pas
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