9911796707
TMI Blog2022 (7) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in remote corners of the State Form TRAN-1 could not be uploaded in time or in appropriate form - the other common but most important feature in all these cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem. In this factual background, it is required to examine as to whether the order or direction passed by the learned Single Judge was appropriate or otherwise. 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 - the substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard learned advocate appearing for the parties. All these writ petitions are heard and disposed of by this common order for similarity of the issues involved in all these writ petitions. According to the petitioner, in these bunch of writ petitions are similar in facts and question of law involved like in a bunch of cases which have been finally decided by the Division Bench of this Court by a judgement dated 14.12.2021 in the case of Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs M/s. Das Auto Centre being MAT 552 of 2020 with CAN 1 of 2020 and CAN 2 of 2020 and another Division Bench judgement of this Court dated 27th April, 2022 in the case of Principal Commissioner of CGST CX, Howrah Commissionerate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision which were rendered above have clearly brought out the difficulties faced by the assesses 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India reported in (2020) 117 Taxman. Com 195 (P H). Considering and following the aforesaid judgements of the Division Bench of this Court as well as Bombay High Court all these writ petitions are disposed of by granting liberty to the petitioners to file individual tax credit in GSTR-3b forms for the month of June, 2022 to be filed in the month of July, 2022 subject to verification of genuineness of the claim of the petitioner in all these cases and respondent GST authorities concerned shall allow the claim of these writ petitioners if it is found that the cases of the writ petitioners are similar to the facts involved in all the aforesaid decisions. Though Mr. Maiti, learned advocate appearing for the respondents submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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