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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 ..... Petitioner challenges inter alia the communication rejecting the application of the petitioner to revise the form TRAN-1 under the Central Goods and Services Tax Act, 2017. 2. Petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 as well as the Central Sales Tax Act, 1956. It is engaged in the trading of Iron and Steel products and other accessories and allied items. As on 30.06.2017, petitioner alleges to have Rs.19,28,654/- as unutilized 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20287 of 2018 and obtained an order permitting the petitioner to prefer a representation pointing out the grievance before the Nodal Officer appointed and the said officer was directed to take a decision on the representation, if filed. 5. Consequent to the said direction, petitioner preferredExt.P6 representation to the 8th respondent. However, by communication dated 20.03.2019, the representation was rejected. Aggrieved by the rejection of petitioner'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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s do not have absolute right to transitional credit and the same is subject to provisions of Section 140 of CGST Act, 2017, and Rule 117 of CGST Rules, 2017. In such a view of the matter, respondents sought dismissal of the writ petition. 7. I have heard Sri. A. Kumar, learned counsel for the petitioner, Sri. S. Manu, learned Assistant Solicitor General of India, Sri. P.R. Sreejith, learned Standing Counsel for respondents 3, 5, 6 and 9, Smt. M.M. Jasmin, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t directed the petitioner to prefer another representation to the nodal officer, who has rejected the representation by the impugned order dated 20-03-2019. 11. As far as the GST regime is concerned, the period between 2017 and 2020 ought to be regarded as the nascent period of legislation. Admittedly several glitches had occurred even from the part of the Department. The said period was regarded by the courts as a 'trial and error phase' as 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 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad in fact uploaded GST TRAN-1 on 01-09-2017. The time for filing the said form was available till 27-12-2017. Thus the form was filed within time. Admittedly the portal opened only on 15th March, 2018, for filing the TRAN-2 returns and petitioner could realise the inadvertent error only after that. Immediately thereafter, a complaint was made to the GST council. Thus, this Court finds that the mistake in filling up TRAN-1 form is a 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 Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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