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2022 (2) TMI 1110 - HC - GSTSeeking to allow filing of declaration in form GST TRAN-1 - transitional credit of amount of Value Added Tax, Central Excise, Service Tax or Cess - Section 140(1) of the West Bengal Goods and Services Tax Act, 2017 - Central Goods and Services Tax Act, 2017 - HELD THAT - In view of Section 140 and relevant rules of the GST law and in view of the judgment passed in NODAL OFFICER, JT. COMMISSIONER, IT GRIEVANCE, GST BHAWAN VERSUS M/S. DAS AUTO CENTRE AND OTHERS 2021 (12) TMI 835 - CALCUTTA HIGH COURT , wherein liberty was given to the writ petitioner/assessee to claim individual tax credit in GSTR-3B Forms for the month of January, 2022 to be filed in the month of February, 2022 and the concerned authority/ Assessing Officer would be at liberty to verify the genuineness of such claim. As return in GST 3B for the month of January 2022, to be filed in the month of 20th February has already been filed, liberty is granted to the petitioner/assessee to file individual transitional tax credit in GSTR-3B Forms for the month of February, 2022 which is to be filed in the month of March, 2022 and the conerned authority/Assessing Officer would be at liberty to verify the genuineness of such claim. Petition disposed off.
Issues Involved:
1. Relief/direction to allow filing of declaration in form GST TRAN-1 for transitional credit. 2. Technical problem in uploading data on GST portal. 3. Interpretation of Section 140 and relevant rules of GST law. 4. Liberty granted to claim individual tax credit in GSTR-3B Forms. 5. Verification of genuineness of transitional tax credit claims. Analysis: 1. The writ petition sought relief/direction for the petitioner to file a declaration in form GST TRAN-1 to carry forward transitional credit of various taxes under Section 140(1) of the West Bengal Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017. The petitioner claimed that due to a technical issue in uploading data on the GST portal, the credit could not be availed as required by law. 2. The court considered the provisions of Section 140 and relevant rules of the GST law. It noted that a similar matter had been decided by the Appeal Court in a judgment dated 14th December, 2021. The judgment in MAT 552 of 2020 allowed the writ petitioner/assessee to claim individual tax credit in GSTR-3B Forms for specific months, with the liberty for the assessing officer to verify the genuineness of such claims. 3. In light of the previous judgment and the specific circumstances of the case, the court granted liberty to the petitioner/assessee to file individual transitional tax credit in GSTR-3B Forms for the relevant months. The assessing officer would have the liberty to verify the genuineness of these claims, ensuring compliance with the law and preventing any misuse of transitional credit provisions. 4. As the return for the month of January 2022 had already been filed, the court allowed the petitioner to claim transitional tax credit in the GSTR-3B Forms for the subsequent month, with verification procedures in place. The court explicitly stated that the benefit of this order would be limited to the petitioner alone, ensuring that the relief granted was specific to the petitioner's case. 5. The judgment provided clarity on the process for claiming transitional tax credit, addressing the technical issues faced by the petitioner and ensuring compliance with the GST law. By granting liberty for verification of claims, the court balanced the interests of the petitioner with the need to prevent any misuse of transitional credit provisions, thereby resolving the issues raised in the writ petition effectively.
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