SHIVAKANT PRASAD,J. - (1.) Learned advocate-on-record of the petitioner undertakes to affirm and stamp the petition as per the Rules within 48 hours of resumption of normal functioning of the Court. The petition is taken up through video conference on the basis of such undertaking.
(2.) The points of law is that the writ petitioner has raised in this writ petition whether the non-allowance of transitional Credit on account of inputs held in stock as on the appointed date under Section 140(3) of the CGST/SGST Act, 2017 due to inability to file GST TRAN-2 before the due date as provided for in Rule 117 (4) of the CGST/SGST Rules, 2017 is violative of Articles 14, 19(1) (g) and 265 of the Constitution of India and is grossly against the principles of natural justice and whether the petitioner is entitled to get an opportunity to file the declaration in CGST TRAN -2 in order to be allowed to take transitional Credit on account of inputs held in stock as on the appointed date.
(3.) The petitioner was a dealer registered under the West Bengal Value Added Tax Act, 2003 bearing VAT No.19520282038. By duly migrating to the Goods and Services Tax Acts, the petitioner is a registered dealer under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act, 2017) and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST Act, 2017) bearing GSTIN - 19AAMFS4896E1ZJ under both the Acts which was obtained by migration from the previous Acts. The petitioner is a bona fide dealer who carries on business in due compliance of the provisions of the Goods and Services Tax (for brevity, GST) laws in force staying within the legal ambit of the laws and rules framed thereunder.;