TMI Blog2022 (2) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] , has held that credit availed under the provisions of the erstwhile Central Excise Act, 1944 and Central Excise Rules, 1944 are indefeasible and are intended to reduce the cascading effect of the tax to benefit the consumers. In this case, the petitioner had admittedly filed Form GST TRAN- 1 on time viz., 16.11.2017 but with mistakes. If the system which has been put in place to implement the provisions of GST and the Rules made thereunder does not facilitate rectification of mistakes in TRAN-1, such input tax credit has to be refunded back as retention of such amount by the department would be contrary to Article 265 of the Constitution of India. It would amount to collection of tax without authority of law. Ultimately the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged the Impugned Order dated 28.05.2020 passed by the respondent Assistant Commissioner of GST and Central Excise, Puducherry Division-II, whereby the petitioner's request for refund of the Input Tax Credit and Capital Goods Credit could not be successfully transitioned as the petitioner committed a mistake while uploading the TRAN-1 Form in time. 2. It is the case of the petitioner that the petitioner had successfully filed TRAN-1 Form within the prescribed time limit. However, by mistake the petitioner committed typographical error by claiming credit against inputs and capital goods to the extent of ₹ 4,82,086/- and ₹ 3,74,862/- respectively. 3. It is submitted that the petitioner had escalated the issue to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in Form GST TRAN-1 and therefore cannot ask for a revision. It is submitted that the Government has reached out to persons by issuing notification by extending time for filing the revised returns which was not availed of by the petitioner and therefore, the writ petition is devoid of merits. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and perused the provisions of the respective GST enactments of the year 2017 and the rules made thereunder. 9. The credit which was earned by a registered dealer or an assessee under the erstwhile Tamil Nadu Value Added Tax Act, 2006, Central Excise Act, 1944 and Finance Act, 1994 r/w CENVAT Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 10. In this case, the petitioner had admittedly filed Form GST TRAN- 1 on time viz., 16.11.2017 but with mistakes. If the system which has been put in place to implement the provisions of GST and the Rules made thereunder does not facilitate rectification of mistakes in TRAN-1, such input tax credit has to be refunded back as retention of such amount by the department would be contrary to Article 265 of the Constitution of India. It would amount to collection of tax without authority of law. Ultimately the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewhat similar situation, in the case of Commissioner of GST and Central Excise, Assistant Commissioner of GST etc vs. Bharat Electronics Limited vide order dated 18 November 2021 in W.A.No.2203 of 2021 against the order made in W.P.No.2937 of 2019 [Authored by Hon'ble Mr.Justice Mohammed Shaffiq while sitting along with Hon'ble Mrs.Justice Pushpa Sathyanarayana], the Hon'ble Division Bench examined a large number of case laws and held as under:- 12. Thus, there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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