9911796707
TMI Blog2022 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... mar, A.A.G.-II Mr. Ashok Kr. Yadav, Sr. S.C.-I Mr. Rituraj, A.C. to Sr. S.C.I Heard learned counsel for the parties. 2. Since in all these writ applications common issue is involved; as such all are being heard together and disposed of by this common order. 3. The petitioners in all these writ applications have challenged the respective summary notices in terms of GST DRC-01 read with Rule 142 of the JGST Rules,and summary orders in Form DRC-07 respective adjudication orders and all consequential orders and also the entire adjudication proceedings and further for a direction upon the respondents to unblocked/re-credit the amount of Input Tax Credit illegally blocked / debited from the Electronic Credit Ledger of the petitioners. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was purportedly issued, informing about initiation of proceedings for utilization of excess ITC (the said notice was neither electronically uploaded nor physically made over to the petitioner). On 04.05.2018, without any knowledge or information to the petitioner, an amount of Rs.16,36,000/- was blocked from the Electronic Credit Ledger of the petitioner. On 04.05.2018 Summary Order under GST DRC-07, exercising power under Rule 142 (5) was issued without making available the copy of the order to the petitioner till date. On 16.03.2020 having realized that the Electronic Credit Ledger of the petitioner was blocked, the petitioner raised an objection concerning less ITC claimed and blocking of ITC including issuance of DRC-07. A detailed Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 & 74 has ever been carried out, which is in violation of principles of natural justice. Even the notice under DRC-01 was also not issued as would be evident from Annexure-10. The information about the blocking/debiting of Electronic Credit Ledger was also not informed to the respective petitioners. Thereafter, a reply has been filed by the respondents to the rejoinder of the petitioners indicating therein that the show cause notice under Rule 142 (1) was issued to the petitioners by email and the petitioners appeared and produced the purchase invoices. The petitioner in W.P.(T) No.3022 of 2020 was directed to appear on 17.01.2018. On 04.05.2018, Order under Section 73 (9) was passed against the petitioner and DRC-07 under Rule 142 (5) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Learned counsel further submits that in all these cases the issue involved is common, so far as the transition of existing ITC under VAT to GST regime is concerned. The petitioners had, in all these writ petitions, rightly availed the transitional credit of ITC through TRAN-1 but the Department had initiated the proceedings on the charge that they have wrongfully availed part of it. 7. Learned counsel for the petitioners lastly relies upon the decision of the Hon'ble Apex Court in the case of Union of India & Anr. Vrs. FILCO Trade Centre Pvt. Ltd. &Anr. dated 22nd July 2022 under which any aggrieved assessee has been allowed a window period to file TRAN-1 or TRAN-II or revise the already filed form for availing transitional credit irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically held that "It is evident that in terms of Section 75(4) & (5) in case an adverse order is to be passed against the assessee, the assessee is to be granted three opportunities to furnish reply, if the time is sought for. In the absence of proper show cause notice for furnishing reply petitioner was prevented from taking his defence and submitting a proper reply to the show cause notice. The adjudication order has been passed straightaway without following due procedure prescribed under Section 73 read with section 75(4) & (5) of the JGST Act. The aforesaid infirmities have vitiated the adjudication proceeding." 9. Thus, it appears that admittedly, the petitioners in the respective applications have been denied of principle of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been granted to all taxpayers irrespective of the fact whether the taxpayer has filed the writ application before the High Court or his case was decided by the Information Technology Grievance Redressal Committee. Thus, since the period for filing TRAN-1/TRAN-2 is extended by 30.11.2022, as such the petitioners can avail the facility before the expiry of said period. 11. At this stage it is pertinent to mention here that even the Ministry of Finance vide its Circular No.182/14/2022-GST dated 10.11.2022 has issued guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court. As such the respondents are required to abide by the said direction and proceed in accordance with law after proper scrutiny o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
