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TMI Blog2020 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... hat once option is exercised to revise the original return then the assessee cannot file revised return again within prescribed time period under Rule 7B of the Rules-1994 is not tenable. ACES portal not allowing the petitioner to revise the Form ST-3 for the second time within prescribed period resulting into technical glitches is contrary with the provisions of Rule 7B of Rules-1994. In the opinion of the the Court, the respondents have failed to consider the aspect of technical glitches to reject the claim of the petitioner on the ground that the petitioner has no option to revise the return in Form ST-3 once the original return is revised by the petitioner - the respondents are hereby directed to consider the claim of the petitioner for the amount of ITC of ₹ 99,46,810/- manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of the order dated 07.02.2020 to revise the Form Tran-1 to be filed online on or before 31.03.2020. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 6418 of 2019 - - - Dated:- 12-2-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Ms Vaibhavi K Parikh for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC involved therein amounting to ₹ 99,46,810/- was left out even in the revised return in Form ST-3. The petitioner, therefore, again tried to file second revise return so as to claim correct amount of ITC. 3.5 It is the case of the petitioner that online ACES did not permit the petitioner to file revised return for the second time. The petitioner, therefore, could not claim the ITC to the tune of ₹ 99,46,810/-. The petitioner, vide letter dated 09.11.2017, requested the Assistant Commissioner of Goods and Service Tax, Gandhidham to consider additional claim of ITC which could not be claimed since the ACES portal did not permit the second time revision of the return in Form ST3. 3.6 On 1st July, 2017, the Central Goods and Service Tax Act, 2017 (for short the CGST Act2017 ) came into effect replacing the Service Tax Act. As per transitional arrangement for ITC, provision of Section 140 of the CGST Act-2017 is made so as to permit the registered person to take to the electronic credit ledger, the amount of ITC of eligible duties carried forward in the return relating to the period ending with the day immediately preceding the appointed day. Accordingly, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of ITC on the ground of interpretation made by the respondents that no other option is possible once an option is exercised under Rule 7B of the Rules1994. It was contended that if there is no mechanism in Tran-1 whereby in case any variation in the actual amount of ITC and the amount of ITC appearing in ST-3, then actual amount of ITC is required to be granted manually after proper verification. 6. Learned Senior Advocate Mr.Tushar Hemani relied upon the Order No.01/2020-GST dated 7th February, 2020, issued by the Government of India, Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) to submit that now the Portal for Form GST TRAN-1 is again opened for the period till 31st March, 2020. It was, therefore, submitted that necessary directions are required to be given to the respondents to consider the case of the petitioner for ITC under CGST Act-2017 considering Form ST-3 filed by the petitioner together with differential sum of ₹ 99,46,810/- and to verify the claim of the petitioner then the petitioner would be entitled to upload the revised Form Tran-1 in order to get the credit of ITC to which the petitioner is entitled to. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of (ninety) days from the date of submission of the return under rule 7; (provided that the revised return for the period from the 1st day of April-2017, to the 30th day of June, 2017, shall be submitted within a period of forty five days from the date of submission of the return under rule 7. (2) An assessee who has filed filed the annual return referrred to in sub-rule (3A) of rule 7 by the due date may submit a revised return within a period of one month from the date of submission of the said annual return) Explanation: Where an assessee submits a revised return, the relevant date for the purpose of recovery of service tax, if any, under Section 73 of the Act shall be the date of submission of such revised return. 10. On perusal of the aforesaid Rule 7B of the Rules-1994, it permits the assessee to file revised return in form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of return under Rule 7. Rule 7 prescribes for return to be filed under Form ST-3. As per rule 7B, it appears tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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