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2020 (3) TMI 67 - HC - GSTReopening of portal for filing of Form GST TRAN 1 - transitional input tax credit under Section 140 of the CGST Act - HELD THAT - The Nodal Officer has addressed a letter to the authority Incharge of the portal stating that the claim of the writ applicant to carry forward the Cenvat credit is justifiable and for that purpose, the portal be opened to enable the writ applicant to file his TRAN 1. Mr. Chintan Dave places on record the letter in writing sent to the authority Incharge of the portal. The same shall be kept with the record of this case. No further adjudication of this writ application on merits is now necessary. Let this exercise be undertaken at the earliest and the same shall be completed within a period of two weeks from the date of receipt of the writ of this order - Petition disposed off.
Issues:
1. Claim for transitional input tax credit under Section 140 of the CGST Act. 2. Dispute regarding the denial of transitional input credit. 3. Interpretation of the Notification dated 10.09.2018 by the Government of India. 4. Consideration of technical/system issues by the IT Grievance Redressal Committee. 5. Legal principles regarding the accrual of rights for input tax credit. 6. Procedure for resolving disputes related to transitional input tax credit. 7. Pending consideration of representation by the respondent No.2. 8. Resolution of the issue by the Nodal Officer. Analysis: The writ applicant sought a writ of mandamus to direct the respondents to grant transitional input tax credit under Section 140 of the CGST Act as claimed in GST TRAN 1. The Coordinate Bench acknowledged the petitioner's entitlement to the credit and emphasized that tax credit is a vested right, contending that denial without evidence of failure to claim within the prescribed time is unjustified. Reference was made to the Supreme Court decisions on the accrual of rights based on tax payments on inputs. The IT Grievance Redressal Committee's categorization of errors and reliance on circulars for resolution were highlighted. The respondent's counsel clarified that the petitioner's claim was not rejected but required consideration by the Nodal Officer following the prescribed procedure. The representation made by the petitioner was pending before the respondent No.2. The Bench directed the matter to be resolved by the next hearing date, expressing expectations for a prompt resolution without the need for harsh orders. Subsequently, the State respondent confirmed that the Nodal Officer deemed the claim justifiable, instructing the portal to be opened for filing TRAN 1. As a result, the writ application was disposed of without further adjudication on merits, with a directive for prompt resolution within two weeks. In conclusion, the judgment addressed the dispute over transitional input tax credit, emphasizing the petitioner's entitlement and the need for a fair and rational decision-making process. The legal principles governing the accrual of rights for tax credits and the procedural requirements for resolving such disputes were crucial aspects considered. The involvement of the IT Grievance Redressal Committee, adherence to circulars, and the pending representation before the concerned authorities were significant factors in the resolution of the matter.
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