9911796707
TMI Blog2020 (10) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... dful forthwith to enable the Assessee to upload the requisite Form Trans 1 in order to avail the unutilized credit under the new GST regime, which was introduced with effect from 1 July 2017. 2. Paragraphs 5 to 8 of the learned Single Judge is quoted below for ready reference :- 5.The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to understand as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches. 6.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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effort of the Assessee did not succeed, he submitted a letter to the Superintendent of Central Tax, Chennai, on 6 February 2018, which was sent by registered post on 09.02.2018, which reads as under :- The Superintendent of Central Tax M.M.Nagar Division, MM Nagar Range Chennai Outer Centre, 3rd Floor 40, Ranga Colony Rajakilpakkam Chennal - 600073 Sub: Manual Tran-1 filed - Redg. Ref : GST# 33AAGCS9485A1ZA. Dear Sir, We would like to inform you that due to server Issue, we were unable to file Tran-1 before the due date and after which the option for filing has been disabled. The issue has been addressed to CBC Mitra (Helpdesk) and below is the request ID for request your reference Request ID# 20171228912950 Hence we have filed manually to the local GST authority. Enclosing the manually Tran-1 for your reference. Kindly accept the same and do the needful on the above. For Checkpoint Apparel Solutions India Pvt Ltd. Signed/- Authorised signatory 6. The Assessee's said request under the I.D. given in the said communication was not attended to. But on the other hand, the Assistant Commissioner, GST Seva Kendra, Mr.Ayodhya Dawar, who has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said prayer of the Assessee. In the rejection letter dated 01.01.2020, the Assessee's letter dated 14.11.2019 was also referred. The letter dated 14.11.2019 sent by the Assessee to the Nodal Officer is also reproduced below for ready reference:- To 14.11.2019 The Nodal Officer- GST Grievances O/o the Principal Commissioner of GST & Central Excise, Chennai North Commissionerate GST Bhawan, 26/1. Mahatma Gandhi Road, Chennai-600034 (Through proper jurisdictional officers-Chennai Outer Commissionerate) Sir, Sub:-GST-Transitional Credit-Difficult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a
Cell: 9600013632
To the above, mail we received following response:
"From:[email protected] X X X X Extracts X X X X X X X X Extracts X X X X ..... he Goods and Services Tax regime, the CGST Act, 2017, allowed carry forward of the CENVAT credit on the duty paid stock on the appointed day, i.e. 1st July 2017 because the intention of the Government was not to collect tax twice on the same goods. It is pointed out that in such cases, it was provided that the credit of the duty/tax paid earlier would be admissible as credit. 11. Also the phrase,"technical difficulties on the common portal" in the CGST Act Rules, shall be given a liberal interpretation because it is a settled principle of law that an interpretation unduly restricting the scope of a beneficial provision should be avoided so that it may not take away with one hand what the policy gives with the other. And that the technology has been added to the system for the benefit and convenience of the taxpayers but it should not be subservient to the purpose and hence the impediments, if any, should not make the tax payer at loss for no fault of them. 12. It is needless to add that denial of the opportunity to avail the eligible credit balance on the appointed day consequent to transition to GST regime from existing regime would render the tax payer to twice tax on the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same does not appear to have been responded at all. Instead of solving the problem of their own infrastructure and technical glitches, the authorities created all kinds of problems by remaining a silent spectator and making the Assessee to run from pillar to post, against the clear intention of the Government to allow credit of the un-utilized input credit under the earlier tax regime and the input service tax and excise duty to be set off under the new GST regime, to which a switch over was made with a big aplomb on 1.7.2017 by the Central Government. The authorities should have acted in aid of this clear and unambiguous intention of the Government. But however, what they did was just the opposite of it, by not even accepting the manual submission of the said form Tran-1 by the Assessee, or by not extending the date suitably, once the portal could be accessed by the Assessee. 13. The order of the learned Single Judge was a straight, correct and innocuous order. Instead of complying with the same, the Department is seeking to raise all kinds of technical and hyper technical pleas before us in the present intra-court appeal. We strongly deprecate such practices of the Revenue A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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