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2022 (5) TMI 66 - HC - GSTReopening of portal to file/upload in GST TRAN-I form and intended to file TRAN-I form and/or revised TRAN-I form - HELD THAT:- Since the order impugned in this appeal is identically worded as that of the orders which were impugned in NODAL OFFICER, JT. COMMISSIONER, IT GRIEVANCE, GST BHAWAN VERSUS M/S. DAS AUTO CENTRE AND OTHERS [2021 (12) TMI 835 - CALCUTTA HIGH COURT], where it was held that It is clearly clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled to credit on account of transition to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities - the above order will squarely apply to the case on hand. Thus, by following the above decision, the appeals and connected applications are disposed of and the order and direction issued by the learned Single Bench is modified by granting liberty to the respondents/assessees to file individual tax credit in GSTR-3B Forms for the month of April 2022 in the month of May 2022 and the concerned authorities/assessing officer would be at liberty to verify the genuineness of the claim and proceed in accordance with law - appeal disposed off.
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