Input tax credit—Section 140(8) of CGST Act, 2017—Transition to GST regime—Input tax credit—transitional credit— distribution of input credit amongst its branch offices/locations which have separate registration under the Act.

Held that— The Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the availment of input tax credit available on 1st July 2017 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act. Thus, it is likely that the Petitioners may be deprived of the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018.

The Respondents have extended the time to file TRANS­1 and TRANS­2, but no such extension has been granted to extend the time to file GSTR­3B - thus, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it, the Petitioners would manually file with the Respondents a copy of its revised TRANS­1, ITC­01 and also GSTR­3B at Mumbai (in physical form).

On the basis of the revised TRANS­1, ITC­02 and the GSTR­3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over those locations - petition disposed off.[INDUSIND MEDIA COMMUNICATIONS LTD. AND ANR. VERSUS UNION OF INDIA THROUGH (A) THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE AND ORS.] [BOMBAY HIGH COURT]