In the instant case, the petitioner has prayed for a direction to the respondent authorities for transferring the credit of a sum of Rs. 25,39,371/- in the petitioner’s electronic credit ledger by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually as permissible and to permit the petitioner to avail such credit for discharging the liabilities under the GST regime. This petition is disposed of with direction to the respondents to reflect the petitioner’s declaration of input tax credit in the ledger account of the petitioner.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for a direction to the respondent authorities for transferring the credit of a sum of Rs. 25,39,371/- in the petitioner’s electronic credit ledger by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually. The petitioner filed GST form Tran 1 on 27.12.2017 in order to avail the ITC of Rs. 25,39,371/-, Rs. 21,413/- and Rs. 347/- but transitional ITC of Rs. 21,413/- and Rs. 347 for the months of August, 2017 and September, 2017 alone were credited. The petitioner filed representation to the respondent but there was no response. The respondent submitted that there was no technical glitch in the system. The court observed that the petitioner cannot be deprived of its rightful tax credit if otherwise available in law.
Held that:- The Hon’ble High Court directed the respondents to reflect the petitioner’s declaration of ITC for the month of July, 2017 of Rs. 25,39,371/-in the ledger account of the petitioner and the petitioner shall produce necessary documents to establish availability of such ITC.
In the instant case, the petitioner has prayed for a direction to the respondent authorities for transferring the credit of a sum of Rs. 25,39,371/- in the petitioner’s electronic credit ledger by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually as permissible and to permit the petitioner to avail such credit for discharging the liabilities under the GST regime. This petition is disposed of with direction to the respondents to reflect the petitioner’s declaration of input tax credit in the ledger account of the petitioner.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for a direction to the respondent authorities for transferring the credit of a sum of Rs. 25,39,371/- in the petitioner’s electronic credit ledger by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually. The petitioner filed GST form Tran 1 on 27.12.2017 in order to avail the ITC of Rs. 25,39,371/-, Rs. 21,413/- and Rs. 347/- but transitional ITC of Rs. 21,413/- and Rs. 347 for the months of August, 2017 and September, 2017 alone were credited. The petitioner filed representation to the respondent but there was no response. The respondent submitted that there was no technical glitch in the system. The court observed that the petitioner cannot be deprived of its rightful tax credit if otherwise available in law.
Held that:- The Hon’ble High Court directed the respondents to reflect the petitioner’s declaration of ITC for the month of July, 2017 of Rs. 25,39,371/-in the ledger account of the petitioner and the petitioner shall produce necessary documents to establish availability of such ITC.