2019 (6) TMI 53 - HC - GST

Processing of Form TRAN-1 credit - Input Tax Credit - HELD THAT - The Respondents are directed to process the Petitioner s claim for the TRAN-1 credit if tendered manually within two weeks from today. If found eligible, the credit will be allowed to the Petitioner in accordance with law, without undue delay. A report in this regard be placed on record by the Respondents by the next date. List on 10th October, 2019 for compliance.

Summary

Issues:
1. Implementation of circular dated 1st April 2019 by the Central Board of Excise and Customs.
2. Consideration of the Petitioner's case in accordance with the circular.
3. Processing of the Petitioner's claim for the TRAN-1 credit.
4. Direction for the Respondents to process the claim within two weeks.
5. Requirement for a report on the processing of the claim to be submitted by the next date.
6. Listing for compliance on 10th October 2019.

Analysis:
1. The judgment discusses the implementation of a circular dated 1st April 2019 by the Central Board of Excise and Customs, which was recommended by the GST Council in its 32nd meeting. The Respondent's counsel presented the circular and a related letter from the office of the Commissioner of Central Tax, indicating that the Petitioner's case would be considered in line with the circular's provisions. The decision on the Petitioner's case was deferred to a later date for presentation before the Court.

2. The Court noted that no decision had been made by the Respondents regarding the Petitioner's case. Consequently, the Respondents were directed to process the Petitioner's claim for the TRAN-1 credit if submitted manually within two weeks from the date of the judgment. The credit, if deemed eligible, was to be granted to the Petitioner without undue delay and in compliance with the law. The Court required a report on the processing of the claim to be submitted by the next hearing date to ensure transparency and accountability.

3. The order to process the Petitioner's claim within a specified timeline was made in consideration of the special facts and circumstances of the case. This directive aimed to facilitate the resolution of the Petitioner's claim efficiently and fairly. The Court scheduled a compliance hearing on 10th October 2019 to monitor and ensure adherence to the order for processing the claim and granting the TRAN-1 credit to the Petitioner as per the law and regulations.