TMI Blog2021 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... he prescribed period. The respondents have neither disputed that the petitioner is not entitled to carry forward the said credit nor they have disputed the correctness of the amount. Even they have not disputed that the petitioner has not reflected the said credit in GSTR-3B filed within the stipulated time. Only objection that has been raised by the respondents is that TRAN-1 form was required to be submitted within the prescribed period but was not submitted by the petitioner. Learned counsel for the petitioner at this stage informs that the portal for submitting TRAN-1 is lying closed and it is not possible for the petitioner to submit the claim in TRAN-1. The petitioner cannot be deprived of the benefit of claiming the credit lying i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars that the petitioner instead of submitting TRAN-1 form for claiming ITC submitted GSTR-3B. The Assistance Commissioner State Taxes (Technical) Jammu vide letter/order dated 07.03.2019 informed that the reason for non-filing of TRAN-1 was not due to technical glitch in filing TRAN-1, so the case of the petitioner could not be considered. 3. Sh. Jagpaul Singh, learned counsel submits that as the petitioner was required to submit TRAN-1 within the time prescribed though, has submitted GSTR-3B and now the petitioner may reverse the same and proceed for submitting of TRAN-1 for claiming the said benefit. 4. It is stated that because of the lack of awareness about the procedure to claim the benefit, the petitioner could not submit TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced as under: Having scrutinized record of the case(s) and heard arguments of both sides, we find that on the introduction of GST regime, Government granted opportunity to registered persons to carry forward unutilized credit of duties/taxes paid under different erstwhile taxing statues. GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load simple forms electronically whereas there were a number of steps and columns in TRAN-1 forms thus possibility of mistake cannot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
