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2021 (11) TMI 719 - HC - GSTTransfer of credit by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually - stock valuation - Section 140 (3) of the CGST Act read with Rules framed - HELD THAT:- In the present petition we are impressed by the petitioner’s argument of no fault on the part of the petitioner in properly uploading the petitioner’s input tax credit for the month of July, 2017. The Department does not dispute that the petitioner had made monthly declaration in Tran 2 form for all three months of July, August and September, 2017. This was done on a single date i.e. 14.06.2018. 2. For the months of August and September, 2017, the system showed the input tax credit as declared by the petitioner in the respective Tran-2 forms. 3. On the same day on 14.06.2018 itself the petitioner raised an objection to the Department regarding non-reflection of input tax credit for the month of July, 2017. The petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted - Petition disposed off.
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