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2021 (3) TMI 58 - HC - GSTInput tax credit - transitional credit - entering the details in wrong column of GST-Tran-1 form - primary stand taken by the respondents is that the petitioner was specifically given time till 27.12.2017 to set right any mistake that might have been committed by them - HELD THAT:- As rightly pointed out by the learned counsel for the writ petitioner, the factual matrix obtaining in TARA EXPORTS VERSUS THE UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE CENTRAL GST OFFICER AND THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE [2018 (9) TMI 1474 - MADRAS HIGH COURT] is quite different from the case on hand. In Tara Exports, the dealer had not even filed TRAN-1 in time. After missing the bus, he came to the Court seeking relief on the ground that his vested right cannot be taken away. That is not the contention urged before me. The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. Therefore, I am of the view that grant of interim stay by the Hon'ble Division Bench in Tara Exports' case cannot be put against the petitioner. The third respondent will verify the correctness of the averments set out in communication of the jurisdictional Assistant Commissioner to the Commissioner of Central Taxes & Central Excise, Madurai - The second respondent is directed to forward the petitioner's application to the third respondent forthwith and without any delay. Petition allowed.
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