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2022 (5) TMI 66 - HC - GSTReopening of portal to file/upload in GST TRAN-I form and intended to file TRAN-I form and/or revised TRAN-I form - HELD THAT - Since the order impugned in this appeal is identically worded as that of the orders which were impugned in NODAL OFFICER, JT. COMMISSIONER, IT GRIEVANCE, GST BHAWAN VERSUS M/S. DAS AUTO CENTRE AND OTHERS 2021 (12) TMI 835 - CALCUTTA HIGH COURT , where it was held that It is clearly clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled to credit on account of transition to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities - the above order will squarely apply to the case on hand. Thus, by following the above decision, the appeals and connected applications are disposed of and the order and direction issued by the learned Single Bench is modified by granting liberty to the respondents/assessees to file individual tax credit in GSTR-3B Forms for the month of April 2022 in the month of May 2022 and the concerned authorities/assessing officer would be at liberty to verify the genuineness of the claim and proceed in accordance with law - appeal disposed off.
Issues:
1. Interpretation of the order allowing writ petitioners to file/upload in GST TRAN-I form. 2. Challenge by the department of CGST and Central Excise against the direction to open the portal. 3. Comparison with judgments from other High Courts regarding similar issues. 4. Examination of difficulties faced by assesses in transitioning to the GST regime. 5. Decision on modifying the direction to open the portal for filing tax credit forms. 6. Granting liberty to file individual tax credit in GSTR-3B Forms. Issue 1 - Interpretation of the order allowing writ petitioners to file/upload in GST TRAN-I form: The High Court considered an intra Court appeal by the department of CGST and Central Excise against an order allowing writ petitioners to file/upload in GST TRAN-I form. The Single Bench directed the authorities to open the portal for the writ petitioners to file TRAN-I form or revised TRAN-I form. The revenue appealed against this direction. Issue 2 - Challenge by the department of CGST and Central Excise against the direction to open the portal: The department challenged the direction to open the portal for filing tax credit forms. The High Court noted similar challenges in other cases, including a judgment by the High Court of Madras. The Court considered the doctrine of substantial compliance and the difficulties faced by assesses in transitioning to the GST regime. Issue 3 - Comparison with judgments from other High Courts regarding similar issues: The High Court compared its decision with judgments from other High Courts, such as the High Court of Allahabad and the High Court of Punjab and Haryana. These judgments highlighted technical difficulties in the GST portal and the need to facilitate assesses in filing tax credit forms. Issue 4 - Examination of difficulties faced by assesses in transitioning to the GST regime: The Court acknowledged the difficulties faced by assesses in transitioning to the GST regime and the importance of substantial compliance with the law. Assessing Officers were directed to verify the genuineness of claims while considering the challenges faced by assesses. Issue 5 - Decision on modifying the direction to open the portal for filing tax credit forms: The High Court decided to modify the direction to open the portal for filing tax credit forms. Instead, the Court followed the approach taken by the High Court of Punjab and Haryana, allowing assesses to make unutilized credit claims in their GSTR-3B Forms on a monthly basis. Issue 6 - Granting liberty to file individual tax credit in GSTR-3B Forms: The High Court granted liberty to the respondents/assessees to file individual tax credit in GSTR-3B Forms for specific months, with the authorities/Assessing Officer being authorized to verify the genuineness of the claims and proceed in accordance with the law. In conclusion, the High Court's judgment addressed various issues related to filing tax credit forms under the GST regime, considering the challenges faced by assesses and the need for a practical and workable solution to verify and process claims.
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