2022 (3) TMI 91 - HC - GST

Transitional credit - seeking to allow filing of declaration in form GST TRAN-1, to enable it to take in his electronic credit ledger - petitioner submits that the Credit could not be availed as prescribed in law because of technical problem to upload such date on his GST portal - 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.

Summary

Issues involved:
- Filing of declaration in form GST TRAN-1 for transitional credit
- Technical problem in uploading data on GST portal
- Claiming individual tax credit in GSTR-3B Forms
- Verification of genuineness of claims by Assessing Officer

Analysis:

The writ petition involved a prayer for relief/direction to allow filing of declaration in form GST TRAN-1 for the petitioner to claim transitional credit of various taxes under Section 140 of the West Bengal Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017. The petitioner stated that they could not avail the credit due to technical issues in uploading data on the GST portal.

The judgment referred to a previous ruling by the Appeal Court in a similar matter, where liberty was granted to the assessee to claim individual tax credit in GSTR-3B Forms for specific months. Following this precedent, the petitioner was allowed to file individual transitional tax credit in GSTR-3B Forms for the upcoming months, with the Assessing Officer having the liberty to verify the genuineness of such claims.

Given that the return for January 2022 had already been filed, the petitioner was permitted to claim the transitional tax credit in the return for February 2022. The Assessing Officer would then verify the genuineness of the claim. The judgment clarified that this benefit applied only to the petitioner, and the writ petition was disposed of accordingly.