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TMI Blog2025 (1) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.02.2023 and for reconsideration of the issue afresh after according an opportunity of personal hearing and for passing a speaking order in a time bound mannerat Annexure A. (b) That this Hon'ble Court may be pleased to issue an appropriate a Writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondent(s) to hold admissible of the transition of Cenvat Credit of Rs.13,53,244/- along with interest under Section 140 (5) of the CGST Act; (c) That this Hon'ble Court may be pleased to issue an appropriate a Writ of Mandamus or a writ in nature of Mandamus or any other writ or direction under Article 226 of Constitution of India, ordering or directing the Respondent No. 2 &3 to deal with the issue under Section 140 (5) read with Section 142 (3) of the CGST Act in the fresh proceedings and if found applicable to grant refund alongwith an interest;" 3. The brief facts of the case are as under:- 3.1 The petitioner was registered under the Central Excise Act, 1944. The petitioner migrated to the GST regime with effect from 1st July, 2017. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Form GST TRAN-1, regarding service tax of Rs. 13,53,244/- would be inadmissible as it did not match with the Service Tax Returns for the month of June, 2017. In response to the aforesaid notice, the petitioner by reply dated 24.02.2023 clarified that the invoices were received only after 30.06.2017, and therefore, the ITC had to be claimed under Section 140 (5) instead of Section 140(1) of the CGST Act but, inadvertently, the ITC of the Service Tax Returns pertaining to the invoices received after 30.06.2017, was shown in Table No. 5(a) instead of Table 7(a) of Form GST TRAN -1. It was also contended by the petitioner that the petitioner has recorded such invoices in books of accounts within a period of 30 days of the receipt of the same as per the provision of Section 140 (5) of the CGST Act. 3.8 The respondent No. 3 after getting the final remarks from the respondent No. 2, rejected the claim of the petitioner of Transitional Input Tax Credit to the extent of Rs.13,53,244/- by the impugned order dated 27.02.2023 on the ground that the documents pursuant to the claim of the Transitional Input Tax Credit were not submitted by the petitioner and the same could not be verified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereafter, for non-compliance of the order of this Court, the petitioner was constrained to file the contempt proceedings. It was further submitted that the respondents-authorities ought to have provided an opportunity of hearing to the petitioner prior to rejection of the claim of Transitional Input Tax Credit of the petitioner as per the provisions of Section 140 of the CGST Act. 6. On the other-hand, learned advocate Mr. C.B. Gupta for the respondent Nos. 1 and 2 submitted that the respondent Nos.1 and 2 have taken into consideration the reply filed by the petitioner and thereafter, the final remarks were submitted to the respondent No. 3 to pass an appropriate order while opining that the petitioner was not entitled to carry forward of Transitional Input Tax Credit so far as the claim of Rs. 13,53,244/- pertaining to the service tax units of the petitioner was concerned. 6.1 In support of his submissions, the reliance was placed on the following averments made in the affidavit-in-reply filed on behalf of the respondent Nos. 1 and 2 reads as under:- "20. That, Form GST TRAN-1 is required to be verified in accordance with the details given under the respective Table of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent No. 3 It was therefore, submitted that the respondent No. 3 has followed the directions issued in the Circular Nos. 180 and 182 of 2022 issued by the CBIC to pass the impugned order and as the final remarks of the respondent No. 2 are sufficient, no further reasons were required to be assigned by the respondent No. 3. 7.2 It was further submitted that the respondent No. 3 is only required to pass an order of carry forward claim of the Transitional Input Tax Credit claimed by the petitioner and so far as the claim pertaining to the service tax is concerned, the respondent No. 3 has referred to and relied upon the final remarks of the respondent No. 2 and accordingly passed by the impugned order by holding that such claim of the petitioner pertaining to the service tax was inadmissible in view of the final remarks made by the respondent No. 2. 8. Having heard the learned advocates appearing for the respective parties and considering the facts of the case, it is not in dispute that the petitioner has committed a mistake in for the carry forward of the Transitional Input Tax Credit in Form TRAN-1 as admitted by the petitioner by showing the carry forward of the Transi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax made by the petitioner . 10. It is also pertinent to note that the respondent No. 3 has not issued any notice of hearing to the petitioner, though, the same was mentioned in the show cause notice dated 31.12.2022. It is also not in dispute that no personal hearing was granted to the petitioner, which is contrary to the CBIC's Circular No. 182 of 2022 wherein, it is stipulated in para No. 5.3.8 as under:- "5.3.8 After considering the facts of the case, including verification report received from the counterpart officer, submissions made by the applicant and the comments, if any, of the counterpart officer on the same, the jurisdictional tax officer shall proceed to pass a reasoned order, preferably within a period of fifteen days from the date of personal hearing, specifying the amount of transitional credit allowed to be transferred to the electronic credit ledger of the applicant and upload a pdf copy of the said order, on the common portal for crediting the amount of allowed transitional credit to the electronic credit ledger of the applicant. In any case, such order shall be passed within a period of 90 days from 01.12.2022 i.e. up to 28.02.2023." 11. From perusal of ..... 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