9911796707
TMI Blog2022 (7) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ssesses and also as to how the assesses having substantially complied 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. Though the petitioner claims that he has filed GSTR-3B Form on June 1, 2018 but the admitted factual position is that the petitioner ultimately did not get any relief. Therefore, this Court is of the considered view that liberty is to be granted to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period from July 1, 2016 to June 30, 2017 under Section 140 of CGST Act read with Rule 117 of CGST Rules. The petitioner claims that due to lack of awareness of the procedures, technical glitches and also that GST being a new and complex system to operate, the form relating to Spares and Accessories was incorrectly uploaded under Table 7(d) of TRAN-1 instead of 7(b). The petitioner claims that Input Tax Credit amounting to Rs.11,78,000/- was available upon eligible stock declared under the Spares and Accessories count. Petitioner further states that filing of TRAN-1 in the incorrect table was also brought to the notice of the concerned department but the department did not respond to such communication. The petitioner further claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carry forward Input Tax Credit as provided under Section 140 of the CGST Act read with Rule 117 of the CGST Rules. However, the claim of the petitioner that he is eligible for Input Tax Credit is subject to verification by the Assessing Officer. The principal grievance of the petitioner is that this entitlement to the Input Tax Credit is being denied on technical ground. It is well settled that the entitlement of the petitioner to the Input Tax Credit, a vested right, cannot be denied on account of procedural problem. After going through the materials on record this Court finds that the issue raised in this writ petition is squarely covered by the judgment dated December 14, 2021 passed in the case of M/s. Das Auto Centre (supra). I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue to enable the writ petitioners to file revise Form TRAN-1 by opening the portal within the time frame. Further time was granted to examine the legality or correctness or 7 otherwise of the claim of Input Tax Credit under the erstwhile regime and transition to GST of the revenue. The other recent decision is that of the High Court of Allahabad in the case of Ratek Pheon Friction Technologies Pvt. Ltd. vs. Principal Commissioner reported in (2021) 130 Taxmen.com 367. In a batch of writ petitions filed before the High Court of Allahabad the writ petitioners sought for issuance of mandamus to command the authorities to allow them to submit revise/ re-revise electronically, their respective declarations on Form GST TRAN-1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assesses having substantially complied 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 exer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
