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2022 (7) TMI 911 - HC - GSTSeeking opening of portal for filing of Form TRAN-1 - Crystallization of input tax credit - vested right - Form TRAN-1 could not be uploaded in time or in appropriate form - transition to GST regime - HELD THAT:- In the bunch of writ petitions the facts may be slightly different in the sense that each of the writ petition may have a peculiar problem but the common feature in all the writ petitions is that on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on account of other connectivity issues or when the assesses/dealers are located in remote corners of the State Form TRAN-1 could not be uploaded in time or in appropriate form - the other common but most important feature in all these cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem. In this factual background, it is required to examine as to whether the order or direction passed by the learned Single Judge was appropriate or otherwise. 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 - the substantial part of the order and the directions issued by the learned writ Court as well as reasoning given merits acceptance. The writ petitions are disposed of by granting liberty to the petitioners to file individual tax credit in GSTR-3b forms for the month of June, 2022 to be filed in the month of July, 2022 subject to verification of genuineness of the claim of the petitioner in all these cases.
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