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2021 (8) TMI 1122 - HC - GSTTransition of VAT Credit - the credit of the amount in Form GSTR-3B not allowed - petitioner contends that, it is into the business of non-banking financial company engaged in financing automobiles in the form of loans and financial leases to its customer and has operations in 14 States across India, including in the State of Telangana - HELD THAT:- Though the respondents filed a lengthy counter-affidavit, it neither denied or disputed the ARN number generated from their systems and the email received by the petitioner of successful filing of GST TRAN-1 Form. In the absence of any denial to the ARN number or email sent to the petitioner, it is not open for the respondents now to turn around and allege the petitioner to be a non-filer. Further, no explanation is offered by the respondents as to which transaction the ARN number referred to by the petitioner is relatable to, if under the said ARN number, the petitioner has not filed Form GST TRAN-1 on 27.12.2017. In an identical situation, in petitioner’s own case, the Bombay High Court in BMW INDIA FINANCIAL SERVICES PVT. LTD., VERSUS UNION OF INDIA, STATE OF MAHARASHTRA, GOODS AND SERVICE TAX COUNCIL, GOODS AND SERVICES TAX NETWORK (GSTN) NEW DELHI [2020 (10) TMI 1217 - BOMBAY HIGH COURT] considering a similar issue of transitional credit of ₹ 17,07,673/- claimed through TRAN-1 filed on 27.12.2017 not being transitioned into the petitioner’s electronic credit ledger despite successful filing, while observing that the action of the respondents is unfair and unjust - the Bombay High Court allowed the writ petition and directed the respondents to take such action as may be necessary for transitioning the credit of such amount into petitioner’s credit ledger/electronic credit ledger within four weeks from the date of the order. In the facts of the present case, there are no reason to take a different view from the one as expressed by the Bombay High Court, merely because the respondents chose to file a counter in the present writ petition alleging negligence on the part of the petitioner, which in our concerned view, as detailed herein above is without any basis, unsubstantiated apart from being reprehensible. The respondents are directed to transition the credit of amount of ₹ 21,07,574/- claimed by the petitioner, into petitioner’s electronic credit ledger in Form GST PMT-2 maintained on the portal, within a period of four weeks from the date of the order - petition allowed.
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