2021 (2) TMI 387 - HC - GST

Transfer of the Input Tax Credit to the existing GSTIN number - Section 18 of the Act, 2017 read with Rules 41 and 41A of the Rules, 2017 - HELD THAT - This writ-application is disposed off with a direction to the respondents that once the writ-applicant comes forward with a request for transfer of the Input Tax Credit in accordance with the provisions contained in Section18 of the Act, the request shall be immediately look into and needful shall be done. For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN is directed to cooperate and see to it that the problem is solved. Let this exercise be completed at the earliest. Application disposed off.

Summary

Issues:
1. Delay condonation and hearing on merits
2. Revocation of cancellation of registration
3. Interim relief pending admission and final disposal
4. Transfer of Input Tax Credit and technical assistance from GSTN

Delay Condonation and Hearing on Merits:
The writ-applicant sought relief for the condonation of delay and the opportunity to be heard on merits. The Court allowed the draft amendment and directed the necessary incorporation to be done promptly. The respondent authorities were urged to resolve the controversy by suggesting an amicable solution. The petitioner was advised to approach the authorities for the transfer of Input Tax Credit under the relevant provisions of the Gujarat Goods and Services Tax Act, 2017. The Court emphasized that the transfer may require technical assistance from GSTN and directed cooperation to resolve the issue.

Revocation of Cancellation of Registration:
The petitioner had prayed for the revocation of the cancellation of their GST registration. The respondent authorities suggested that the petitioner could approach them for the transfer of Input Tax Credit or utilize an alternative provision under the Act. The Court directed the authorities to promptly consider any requests for transfer of Input Tax Credit and to seek technical assistance from GSTN if necessary. The judgment highlighted the need for cooperation to address the matter efficiently.

Interim Relief Pending Admission and Final Disposal:
In addition to seeking the revocation of the registration cancellation, the writ-applicant requested interim relief pending the admission, hearing, and final disposal of the petition. The Court, after considering the submissions from all parties, disposed of the writ-application with a direction to the respondents to promptly address any requests for the transfer of Input Tax Credit. The judgment emphasized the need for timely resolution and cooperation among all parties involved.

Transfer of Input Tax Credit and Technical Assistance from GSTN:
The respondents were willing to resolve the controversy by suggesting a solution related to the transfer of Input Tax Credit under the relevant provisions of the Act. The Court directed the writ-applicant to approach the authorities for the transfer, highlighting the potential need for technical assistance from GSTN. It was emphasized that once the request for transfer is made, it should be promptly addressed, and any required technical assistance from GSTN should be availed to ensure the matter is resolved efficiently. The judgment concluded by instructing the cooperation of all parties to complete the process at the earliest.