9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 598 - HC - GSTTransitional input tax credit - Request for availing transitional credit rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system logs - HELD THAT - The writ appeals preferred by the Union of India have been dismissed. However, as the period to file TRAN-1 has been expired on 30.08.2020, the respondents-assessees were granted time to file/revise TRAN-1 up to 31.03.2021, meaning thereby more than six month s time was granted to the assesses therein. While dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today - Appeal dismissed.
Issues:
Challenge to rejection of transitional credit request based on technical glitches in filing TRAN-1. Analysis: The judgment in this case arises from a challenge to the rejection of a transitional credit request due to technical glitches in filing TRAN-1. The respondent challenged the communication rejecting the request, which led to various cases being adjudicated by the Division Bench. The Division Bench referred to previous judgments, including those from the Punjab and Haryana High Court, and highlighted the amendments made to Rule 117 of the Rules regarding the submission of declarations electronically in Form GST TRAN-1. The Bench extended the deadline for filing/ revising TRAN-1 electronically or manually until 31.03.2021, with the revenue having the liberty to verify the claim's genuineness. In a specific case (Writ Appeal No.56 of 2020), the respondent filed GST TRAN-1 within the deadline but did not avail of CENVAT credit for a specific period. The Court noted that this case did not involve belated filings but rather a failure to utilize the credit facilities. The Court upheld the single Judge's decision to grant relief to the respondent in this case, emphasizing the objective of providing the benefit of CENVAT credit earned under the previous tax regime. The Union of India's writ appeals were dismissed, and the respondents were granted an extended deadline until 31.03.2021 to file/revise TRAN-1. The Court allowed a 30-day period for the assessees to submit their GST TRAN-1 from the judgment date. The writ appeal was ultimately dismissed without any orders as to costs, and pending Interlocutory Applications were disposed of accordingly.
|
