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2021 (7) TMI 909 - HC - GSTTransition of unutilised input tax credit - petition is sought to be dismissed on account of non-joinder of necessary/proper parties - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT - The writ petition is disposed off with a direction to the IT Redressal Committee of GST Council to take a call on the petitioner's request for transition input tax credit in accordance with law, after affording an opportunity of hearing, by taking into consideration the provisions of Section 140 of the Central Goods and Service Tax Act, 2017, within a period of forty five (45) days from the date of receipt of a certified copy of the judgment. Writ petition stands disposed of.
Issues:
1. Petitioner's entitlement to transition unutilised input tax credit under GST regime. 2. Alleged error in processing GST TRAN-01 Form. 3. Non-joinder of necessary/proper parties. 4. Direction to IT Redressal Committee of GST Council. 5. Forwarding complaint to Grievance Cell. Analysis: Issue 1: Petitioner's entitlement to transition unutilised input tax credit under GST regime The petitioner, a Company registered under the Central Excise Act, 1944, transitioned to the GST regime and sought to transfer unutilised input tax credit to the Electronic Credit Ledger as per Section 140 of the Central Goods and Service Tax Act, 2017. The petitioner claimed an unutilised input tax credit of &8377; 14,17,292 as of 30.06.2017. The deadline for filing the GST TRAN-01 Form was initially on 30.09.2017, extended to 31.10.2017. The petitioner submitted the form on 26.09.2017 but encountered an error on the common portal, despite attempts to rectify the issue through communication with the GST Helpdesk and a complaint to the Deputy Commissioner, Nodal Officer, Central Tax and Central Excise, Kochi. Issue 2: Alleged error in processing GST TRAN-01 Form The petitioner faced a challenge when the GST TRAN-01 Form was processed with an error on the common portal. Despite reaching out to the GST Helpdesk and sending an email, the issue remained unresolved. The petitioner's efforts to rectify the error through communication with the 6th respondent, the Deputy Commissioner, did not yield any results. The respondent's counsel argued for the dismissal of the petition due to the non-joinder of necessary/proper parties, emphasizing the role of the Nodal Officer of the State Tax Department in addressing such matters. Issue 3: Non-joinder of necessary/proper parties The respondent contended that the petition should be dismissed due to the non-joinder of necessary/proper parties, specifically highlighting the role of the Nodal Officer of the State Tax Department in handling the transition input tax credit request. However, the respondent did express willingness to consider the petitioner's request in line with the law, despite the procedural objection raised. Issue 4: Direction to IT Redressal Committee of GST Council The judgment directed the IT Redressal Committee of the GST Council to evaluate the petitioner's request for transition input tax credit in adherence to the provisions of Section 140 of the Central Goods and Service Tax Act, 2017. The Committee was instructed to provide an opportunity for a hearing and make a decision within forty-five days from the receipt of the judgment's certified copy, without delving into the merits of the case. Issue 5: Forwarding complaint to Grievance Cell The judgment clarified that if the complaint had been mistakenly submitted to an authority lacking jurisdiction, it should be redirected to the Grievance Cell for appropriate action. The petitioner's complaint was instructed to be forwarded to the Grievance Cell for consideration in the prescribed manner, ensuring a comprehensive review of the matter. Overall, the judgment disposed of the writ petition, directing the IT Redressal Committee to assess the petitioner's request for transition input tax credit and forwarding the complaint to the Grievance Cell for further action, emphasizing adherence to the legal provisions governing the transition process under the GST regime.
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