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2021 (5) TMI 261 - HC - GSTRejection of request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime - argument by Revenue is that there had been several opportunities for rectification of the mistake as time had been extended till 31.03.20201 - HELD THAT:- In the present case, the error is seen to be inadvertent, constituting a human error. The Revenue does not dispute this either. Moreover, the era of GST is nascent and thus a rigid view should not be taken in procedural matters such as the present one. The petitioner is thus be permitted to transition the credit. After all, the consequence of such transition is only the availment of the credit and not the utilization itself, which is a matter of assessment and which can be looked into by the Assessing Officer at the appropriate stage - The third respondent, i.e., Deputy Commissioner of GST Policy, the Nodal Officer will enable the modification to be effected as well as the transition within a period of four (4) weeks from date of uploading of this order upon an application to be made by the petitioner in this regard - petition allowed.
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