The order and directions issued by the learned Single Judge is slightly modified by granting liberty to the writ petitioner/assessee to file individual tax credit in GSTR-3B Forms for the month of January 2022 to be filed in the month of February, 2022 and the concerned authority/Assessing Officer would be at liberty to verify the genuineness of the claim.
Section 140 of the CGST Act, 2017 --- Transitional Credit – The appellant department filed appeals against a common order passed by the learned Single Judge for allowing to file/upload GST TRAN-1 or to permit them to file revised TRAN-1 form. The appellant submitted that the common feature in all the writ petitions is that on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on account of other connectivity issues or when the assesses/dealers are located in remote corners of the State Form TRAN-1 could not be uploaded in time. The other common feature is the entitlement of the writ petitioners to the input credit as crystallized right. The court observed that in majority of the High Courts similar relief was sought for and invariably in all those cases appropriate directions have been issued in favour of the writ petitioners. Thus, the problem is not confined to a particular State or a few States but appears to be a pan-India problem. The court is convinced with the various decision, which 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.
Held that:- The Hon’ble High Court dismissed the miscellaneous appeals and the connected applications and modified the directions issued by the learned Single Judge by granting liberty to the writ petitioner to file individual tax credit in GSTR-3B Forms for the month of January 2022 and the concerned authority would be at liberty to verify the genuineness of the claim.
The order and directions issued by the learned Single Judge is slightly modified by granting liberty to the writ petitioner/assessee to file individual tax credit in GSTR-3B Forms for the month of January 2022 to be filed in the month of February, 2022 and the concerned authority/Assessing Officer would be at liberty to verify the genuineness of the claim.
Section 140 of the CGST Act, 2017 --- Transitional Credit – The appellant department filed appeals against a common order passed by the learned Single Judge for allowing to file/upload GST TRAN-1 or to permit them to file revised TRAN-1 form. The appellant submitted that the common feature in all the writ petitions is that on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on account of other connectivity issues or when the assesses/dealers are located in remote corners of the State Form TRAN-1 could not be uploaded in time. The other common feature is the entitlement of the writ petitioners to the input credit as crystallized right. The court observed that in majority of the High Courts similar relief was sought for and invariably in all those cases appropriate directions have been issued in favour of the writ petitioners. Thus, the problem is not confined to a particular State or a few States but appears to be a pan-India problem. The court is convinced with the various decision, which 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.
Held that:- The Hon’ble High Court dismissed the miscellaneous appeals and the connected applications and modified the directions issued by the learned Single Judge by granting liberty to the writ petitioner to file individual tax credit in GSTR-3B Forms for the month of January 2022 and the concerned authority would be at liberty to verify the genuineness of the claim.