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2022 (4) TMI 1025 - HC - GSTRequest for enabling of filing of GST TRAN-1 - Input tax credit - it is alleged that neither there is attempt to file Tran-1 return nor there are any technical glitches at the time of filing TRAN-1 return at GSTN common portal - HELD THAT:- Since the input tax credit equivalent to cash meant for being used for discharging the tax liability, transition of the input tax credit cannot be restricted or denied merely because there were technical difficulties. In case, the respondents are unable to permit the petitioner to file TRAN-1 belatedly, they have to credit the corresponding amount in the electronic cash register of the petitioner, provided such credit remained unutilized on the cut-off date. This Writ Petition is disposed off, by directing the respondents to verify whether indeed the petitioner had any input tax credit on the date of the accident i.e., 01.12.2016. The monthly returns, which would have been filed for the months of October and November 2016 would show the quantum of unutilized input tax credit on input service tax and capital goods credit. Petition disposed off.
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