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2022 (2) TMI 996 - HC - GSTTransition of input tax credit - due to technical glitches in the web site, petitioner could not successfully transition the credit for utilization - HELD THAT:- The amount which is to be transitioned by filing TRAN-I or TRAN-II as per Section 140 of the respective GST enactments read with Rule 117 of the respective GST rules is to be allowed - credit available under the provisions of the erstwhile Central Excise Act, 1944 read with CENVAT Rules, 2004 remaining un-utilized on the date of limitation of GST Act, 2017 for the Central and the State cannot be denied such credit and unless the law permits lapsing of such credit. If there was a successful transition in terms of Section 140 of the respective GST enactments read with relevant rules such credits would have been available for discharging tax liability. Hon'ble Division Bench of this Court recently in the case of COMMISSIONER OF GST AND CENTRAL EXCISE, ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, CENTRAL BOARD OF EXCISE AND CUSTOMS, PRINCIPAL COMMISSIONER VERSUS M/S. BHARAT ELECTRONICS LIMITED [2021 (11) TMI 818 - MADRAS HIGH COURT] has granted relief to the dealers who have transitioned credit under the provisions of the GST enactments. This writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 26.11.2019 and the same is disposed off within a period of three months from the date of receipt of a copy of this order and in the light of the observations of the Hon'ble Division Bench of this Court in the above case - petition disposed off.
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