Vires of Rule 117 of the Central Goods and Service Tax Rules

 KAMAL AGENCIES v.  UNION OF INDIA AND 4 OTHERS - 2020 (9) TMI 372 - ALLAHABAD HIGH COURT (decided on 01.09.2020)

Vires of Rule 117 of the Central Goods and Service Tax Rules - time limitation - input tax credit - purchase of goods from the manufacturer - submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017.

HELD THAT:- The respondents No.4 and 5 states that the GST portal is being managed by the Goods and Services Tax Network (GSTN), an agency hired by the department. However, the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is the appropriate authority to redress the grievances of the petitioner.

Without entering into the merits of the claim of the petitioner, we direct that the petitioner may approach the respondent No.5- Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism by moving a fresh application along with a copy of this order within a period of three weeks from today. The respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter.