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TMI Blog2020 (6) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... gration, which could be attributed either to the failure of the system as maintained by the Department or the inexperience of the assessee in the ways and means provided by the new regime. The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. Appeal dismissed. - W.A.No.511 OF 2020 - - - Dated:- 4-6-2020 - Mr. Justice K. Vinod Chandran And Mr. Justice T.R. Ravi For the Appellants : Adv. Sri. P. R. Sreejith, SC, Central Board of Excise And Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the erstwhile regime cannot be denied for reason only of the technical lapse was the reasoning. The instant appeal is filed from only one of the writ petitions, mainly contending that, the subject petitioner, who is the 1st respondent herein, could not upload the prescribed form for reason only of the details having been filled in the wrong column. 4. Learned Standing Counsel for the Department would take us through Ext.P1 and point out that the details filled up were under Table 7(b) of the GST TRANS-1 Form, which has to be with respect to the eligible duties and taxes under Section 140(5) 140(7). On a reading of sub-sections (5) (7) of Section 140, it is clear that they deal with credit of eligible duties and taxes with respect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the error occasioned at the hands of the petitioner was an inadvertent one. 6. In Jay Bee Industries v. Union of India and Others [MANU/HP/1982/2019] , the Himachal Pradesh High Court considered the complaint raised by an assessee of having unsuccessfully attempted to submit the prescribed form, due to the system problem/glitches. A number of decisions of various High Courts were cited and followed to allow the claim of the petitioner, permitting submission of the return, even after the prescribed date finding GST to be a new progressive levy, brought in with the ideal of avoiding cascading liability of taxes and enabling seamless flow of tax credit on all eligible inputs (sic). 7. In Brand Equity Treaties Limited and Others v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any application on facts, for reason of the assessee therein having not at all made an attempt to submit the form; which failure was established on the basis of the system log as available with the Department. 9. In the present case, we find that the facts are identical to Blue Bird Pure Pvt.Ltd. [supra]. Therein, while the details were to be filled up in Column 7(a), the assessee had filled up the same in Column 7(d). In the present case, the assessee had filled up the details in Column 7(b), when actually the assessee ought to have done it in Column 7(a). The assessee's eligibility was under Section 140(3), being a dealer in medicines, the liability to tax under the earlier value added tax regime being on the manufacturer or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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