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TMI Blog2022 (5) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... rors that occurred during the initial stages of transition ought not to be used as an iron handle to deny the legitimate claims of taxpayers, especially for claims relating to transitional input tax credit. When it is apparent from the circumstances, that, the mistake was a bonafide error and arose on account of an error in perception and comprehension of minute details of the new formats to be submitted, denying the relief of correcting the error can only be termed as arbitrary and unreasonable. In such instances, this Court cannot shy away from its constitutional obligation of enforcing equal protection of all laws within the territory of India, contemplated under Article 14 of the Constitution of India. Admittedly the portal opened on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized input tax credit under the earlier tax regime. After the introduction of GST, petitioner submitted a declaration in form GST TRAN-1 on 01.09.2017 declaring the details of the credit to be claimed while filing form GST TRAN-2. However, while attempting to complete the form TRAN-2, petitioner received an error message stating that it had not declared anything in Part 7B of Table 7(a) of form GST TRAN-1 and hence petitioner cannot fill details in Table 4 of TRAN-2. 3. Pursuant to the receipt of the aforesaid error message and on verification, petitioner realised that, while filling up form GST TRAN-1, an inadvertent mistake was made by filling Table 7(d) of Part 7B of form GST TRAN-1 instead of Table 7(a) of Part 7B. The said mistake r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s representation for correction of form GST TRAN-1, this writ petition is preferred. Amongst the reliefs claimed, petitioner has also sought for a direction to facilitate the corrections in form GST TRAN-1 and to allow credit of the unutilized input tax into the electronic credit ledger of the petitioner. 6. A statement has been filed on behalf of respondents 4 to 9 stating that an inadvertent mistake cannot be corrected and that only technical glitches were permitted to be corrected, that too, within the time limit for filing TRAN-1, which was 27.12.2019. It was mentioned that as per Rule 117 of the CGST rules, 2017 transition of credit by filing of form TRAN-1 within a period of 90 days from the appointed date i.e., 01.07.2017 subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... min, learned Government Pleader for the second respondent and Adv. Sreelal Warrier, learned Standing Counsel for respondents 4, 7 and 8. 8. Registered taxpayers who were eligible for a credit of taxpaid under pre-GST regime were entitled to claim credit of input taxes as per the provisions of section 140 of the CGST Act, 2017. GST TRAN-1 is the transition form to be filed for taxpayers who were registered under the pre-GST regime to avail the accumulated input tax, remaining in their account on the day preceding the appointed day. The said form is to be filed by every person having input tax credit on the closing stock and who have migrated to GST. The balance of closing stock held by the taxpayer as on the appointed day ought to be disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s far as implementation of the statute was concerned. The taxpayers were also in a state of confusion, during those periods. Unfamiliarity with the new regime caused formidable and unprecedented difficulties. As observed by the High Court of Delhi in Brand Equity Treaties Limited and Others v. Union of India and Others (MANU/DE/1009/2020), these problems could be attributed either to the failure of the system maintained by the Department or even on the inexperience of the assessees in the ways and means provided by the new regime. The court went on to observe that the Department, which ought to have come to the rescue of the taxpayers, especially during the nascent stage of its legislation, has failed in respect of the petitioner to pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genuine, and, in the circumstances, the said error should not prevent the petitioner from claiming or being entitled to claim, what is otherwise legally due to it. 14. In similar instances, the courts of this country have come to the aid of the taxpayers. The decisions in Blue Bird Pure (P) Ltd. v Union of India and Others [(2019) 68 GSTR 340], and of this Court in Goods and Service Tax Network v. M/s Leo Distributors (W.A No. 511 of 2020) were both rendered in identical situations, giving relief to the taxpayers. This court respectfully follows the aforesaid judgments. 15. In view of the above, I set aside Ext.P7 and direct the competent amongst the respondents to facilitate revising of form GST TRAN-1 submitted by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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