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2022 (7) TMI 647 - HC - GSTSeeking issuance of a writ of mandamus to command the authorities - transitional input tax credit - credit denied on technical ground for not putting the digital signature in the uploaded GSTR TRAN 1 form - seeking permission for rectification of the GST TRAN 1 either through portal or manually for the purpose of claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is well settled that entitlement of the petitioner to the input tax credit is a vested right and the same cannot be denied on account of procedural problem. This Court accordingly holds that the issue involved in the instant writ petition is squarely covered by the decision in the case of M/s. Das Auto Centre [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. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. This Court is of the considered view that liberty is to be granted to the petitioner /assessee to file individual tax credit in GSTR – 3B form. If such form is filed in terms of this order, the authorities shall act on the GSTR-3B form filed pursuant to this order - Application allowed.
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