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TMI Blog2021 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... led in the month of February, 2022 and the concerned Authority/Assessing Officer would be at liberty to verify the genuineness of such claim. We expect the GSTN and the Nodal Officer to explore such possibility also as suggested by the Calcutta High Court. Some concrete solution is needed so that the directions issued by this Court is meaningfully complied with. The Nodal Officer is once-again present in the Court today. The Nodal Officer has heard the entire order, which has been dictated in his presence. We want the Nodal Officer to look into the second option also and try to find out a viable solution. Post the matters for further hearing on 12.01.2022. We hope and trust that atleast on 12.01.2022 a positive statement is made that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. It is further declared that the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision. 3. The original writ-applicants had to come before this Court with the present Misc. Civil Applications as the respondents have failed to give effect to the directions issued by this Court as contained in the Paragraph-43 referred to above. 4. We first take notice of the stance of the Principal Commissioner, Central GST, Ahmedabad South as reflected in the affidavit-in-reply filed on behalf of the respondent no.3. We quote the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewith and marked as Annexure-R15. Moreover, in a group of petitions wherein similar issue is involved, the Hon ble Apex Court had granted stay against the implementation of the directions issued by respective High Courts in atleast 12 matters. The total number of petitions filed before the Hon ble Apex Court wherein similar is involved in around 131. The said petitions are pending adjudication of the Hon ble Apex Court. Copies of the few of the stay orders passed by the Hon ble Apex Court in similar set of facts and circumstances are annexed herewith and marked as Annexure-R16(colly.). 6. Today in the course of the further hearing of these applications, Mr. Shraff, the learned counsel invited our attention to a communication between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplied 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. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. We note from the directions issued by the learned Single Judge that the authorities have been directed to open the portal so that the assessee may be able to file their respective TRAN-1 return or revise return or re-revise return. In our considered view, this would be a difficult exercise and such cannot be run by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed and the order and directions issued by the learned Single Judge is slightly modified by granting liberty to the writ petitioner/assessee to file individual tax credit in GSTR-3B Forms for the month of January 2022 to be filed in the month of February, 2022 and the concerned authority/Assessing Officer would be at liberty to verify the genuineness of the claim. 9. Thus, it appears that a second option has been given by the Calcutta High Court to take care of the problems like the one we are tackling with in the present application. The suggestion of the Calcutta High Court is that instead of directing the portal to be opened, the assessees who are facing such kind of difficulties may be permitted to file individual tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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