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2020 (11) TMI 235 - HC - GSTVires of Rule 117 and Rule 118 of the Central Goods and Service Tax Rules, 2017 - Input Tax Credit - Petitioner submits that since the Petitioner has not received any clarity from the Respondents with regard to the carry forward of the CENVAT credit in respect of its application, it has been left with no option but to file the present Petition as a result of the hardship caused to the Petitioner - HELD THAT:- This is a case, where admittedly Petitioner could not file GST TRAN-1 on or before 27.12.2017 but had manually applied for GST TRAN-1 on 7.5.2018 as per Circular dated 03.04.2018 within the timeline as per the date extended by this Court. Also admittedly the Respondents have found the Petitioner to be eligible for credit amounting to ₹ 78,62,466/-. But the credit for the same has been denied as the ITGRC found that the Petitioner has not tried to save or submit or file TRAN-1 before 27.12.2017 - We are informed by the learned counsel for the Petitioner which is not controverted by the learned Sr. counsel for the Respondents that this information of rejection of the Petitioner’s application for manual GST TRAN-1 has not been communicated to the Petitioner despite several reminders/ communications from the Petitioner and it is only by way of the affidavit in reply filed to this Petition that the Petitioner has become aware of the rejection. As admittedly in this case the Respondents have found the Petitioner to be eligible for input credit amounting to ₹ 78,62,466/-, in our view the finding of the ITGRC would in the face of the admission by the Respondents to the amount of credit, would be a mere technicality which cannot come in the way of substantial justice - Respondents are directed to accept the TRAN-1 filed by the Petitioner and to give the due of input tax credit of ₹ 78,62,466/- in the electronic credit ledger/input tax credit of the Petitioner within two weeks from the date of this order. It is not considered necessary to examine the Petitioner’s challenge to the vires of Rules 117 and 118 of the Central Goods and Services Tax Rules, 2017 - petition allowed - decided in favor of petitioner.
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