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2019 (12) TMI 1048 - HC - GSTRefund of Input tax credit - Form GST TRAN-1 - migration to GST regime - carry forward its electronic ledger account of unutilized ITC in terms of Section 140 of the CGST Act, 2017 - grievance of the Petitioner is that due to the inaction of the Respondents and their failure to allow smooth migration of the credit standing in the Petitioner’s account of unutilized input tax, the Petitioner could not use and exploit the Input Tax Credit while making exports in the months of July and August, 2017 - HELD THAT:- The Petitioner cannot be made to suffer on account of failure on the part of the Respondents in devising smooth transition to GST regime w.e.f. 01.07.2017, from the erstwhile indirect taxation structure. The Petitioner, being an exporter under the GST regime is entitled to undertake zero rated supplies. Unfortunately, even after passage of over two years, the Respondents have not remedied their omissions and failures by taking corrective steps. They continue to take shelter of the limitations in, and the inability of their software systems to grant refund, despite the same being justified. The rights of the parties cannot be subjugated to the poor and inefficient software systems adopted by the Respondents. The Respondents are directed to refund the amount ₹ 1,37,37,029/- to the Petitioner within four week from today - petition disposed off.
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