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TMI Blog2020 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches. Though Goods and Service Tax has been introduced to streamline multiple revenue enactments, the mass of litigation that Rule 117 has generated, has defeated the very object and purpose of the enactment. Transition, by itself, does not vest any right in the assessee. It is only utilisation of credit that does, and such utilisation is subject to verification and assessment by an Assessing Officer. It is thus vital that the distinction between transition of a credit and utilisation of such credit after verification by an Officer is taken note of in the proper perspective. The exch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of carry forward credit, since TRAN-1 form was not uploaded in time. On 03.04.2018, the Central Board of Indirect Taxes and Customs issued a Circular bearing No.39/13/2018-GST in F.No.267/7/2018-CX.8 dealing with the subject of setting up of an IT Grievance Redressal Mechanism to address the grievances of assessees facing technical glitches on GST Portal. It is thus clear that the officials of the Department of Goods and Service Tax were well aware of the existence of such glitches. 3.Notwithstanding this, at paragraph-5, the Board places the onus upon the assessee to establish a demonstrable glitch in the portal. Such requirement does not figure in the Act prior to 03.04.2018 and thus an assessee has not been put to notice tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in the assessee. It is only utilisation of credit that does, and such utilisation is subject to verification and assessment by an Assessing Officer. It is thus vital that the distinction between transition of a credit and utilisation of such credit after verification by an Officer is taken note of in the proper perspective. 7. In fine, I allow this Writ Petition, drawing support from the following three decisions:- i) Adfert Technologies Pvt. Ltd. V. Union of India (CWP No.30949 of 2018 (O M) dated 04.11.2019 of the Punjab and Haryana High Court ii) Avante Tablewares Throughs V. The Nodal Officer (C/SCA/5758/2019 dated 06.09.2019 of the Gujarat High Court and iii) Siddharth Enterprises V. Nodal Officer (2019 (29) GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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