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2022 (9) TMI 47 - HC - GSTOpening of portal for filing of Form GST TRAN-1 electronically or accept the same manually - transitional input tax credit - Section 140 read with Rule 117 of the CGST/OGST Rules - HELD THAT - It is seen from the letter dated 28th October, 2021 issued by Assistant Commissioner-Opposite Party No.8 that the processing/acceptance of the claim of the Petitioner would be subject to outcome of SLP which was then under contemplation by the Department. It is desired that the Assistant Commissioner, GST CX, Cuttack-I Division-Opposite Party No.8 shall adhere to what has been assured in his letter bearing C.No. IV(16)01/TRAN-1/TECH/CTCI/2018(Pt-I)/2661, dated 28.10.2021. It is directed that the said Authority shall comply with the directions contained in the orders of the Hon ble Supreme Court as well as this Court. Petition disposed off.
Issues:
1. Allegation of unreasonable action by Assistant Commissioner, GST & CX, Cuttack-I Division. 2. Denial of input tax credit by the Petitioner due to technical issues in filing Form GST TRAN-1. 3. Compliance with directions of the High Court and Supreme Court regarding filing of transitional credit forms. 4. Adherence to orders by the Assistant Commissioner, GST & CX, Cuttack-I Division. Analysis: 1. The Petitioner alleged unreasonable action by the Assistant Commissioner, GST & CX, Cuttack-I Division, for attempting to overreach the High Court's direction to allow filing of Form GST TRAN-1 electronically or manually. The Petitioner sought a writ to declare the action illegal and arbitrary. 2. The Petitioner, a partnership firm dealing in two-wheelers, faced technical difficulties in uploading Form GST TRAN-1. Despite High Court directions to accept the form manually, the Assistant Commissioner linked processing to the outcome of a Supreme Court verdict, leading to denial of input tax credit under CGST/OGST Act transitional provisions. 3. The Supreme Court's order in SLP(C) No. 32709-32710/2018 directed GSTN to open a portal for transitional credit filing, allowing revisions based on High Court judgments. The Court emphasized a glitch-free process, officer verification within 90 days, and reflection in the Electronic Credit Ledger. The High Court, citing this order, highlighted compliance with the Supreme Court's directives regarding filing of TRAN-1 forms. 4. The High Court directed the Assistant Commissioner to adhere to the Supreme Court and High Court orders, ensuring compliance with the assurance given in a letter dated 28th October, 2021. The writ petition was disposed of with the observation for strict adherence to the court directives by the concerned authority. Conclusion: The judgment addressed the issues of unreasonable administrative actions, denial of input tax credit, compliance with court orders, and the Assistant Commissioner's adherence to directives. It emphasized the importance of following legal directions and ensuring timely processing of transitional credit claims under the GST laws.
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