TMI Blog2019 (11) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of bona fide error occurred while filing Form GST TRAN -1 - HELD THAT:- It is not in dispute in the instant case that the input tax credit accumulated in the account of the petitioner was validly taken during the pre-GST period. The returns filed by the petitioner during the relevant period have all been accepted by the revenue authorities and, in the absence of a requirement to migrate to the GST regime, the petitioner would have been able to distribute the credit to its various branches through the input service distribution mechanism that was in place prior to the introduction of the GST Act. Although the petitioner has since obtained a registration as an input service distributor under the GST Act, the non-availability of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent should either permit the petitioner to file a rectified TRAN-1 Form electronically in favour of each of its branches in the country, or accept manually filed TRAN -1 Form with the appropriate corrections, on or before 30.12.2019. The time limit specified shall be strictly adhered to, so that the petitioner will be able to distribute the accumulated credit to its branches immediately thereafter. Petition disposed off. Petition disposed off. - WP(C). No. 21008 OF 2019(A) - - - Dated:- 18-11-2019 - JUSTICE A. K. JAYASANKARAN NAMBIAR, JJ. For The Petitioner : ADVS. SRI. G. SIVADAS (Sr. ), SRI. SHAJI THOMAS AND SRI. JEN JAISON For The Respondents : GOVERNMENT PLEADER SMT. M. M JASMINE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the country. The application in Form GST TRAN -1 that was filed by it on 22.12.2017 showed the registration number of the input service distributor that was obtained by it under the GST regime for the purposes of seeking a transfer of the accumulated credit to the respective branches. The application was rejected by Ext.P1 communication, where the stand taken by the respondents is that the petitioner had erroneously shown the GSTIN pertaining to the input service distributor instead of the GSTIN of the assessee to whom the credit had to be transferred. The said defect is stated to be non-rectifiable, and therefore, the 5th respondent expressed its inability to assist the petitioner in the matter of transfer of credit. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used for permitting distribution of credit by the input service distributor has been built keeping in mind the distribution effected after the introduction of GST, and therefore, cannot be made applicable to distribution of accumulated credit pertaining to the pre- GST period. 4. I have heard the learned Senior counsel Sri.G.Sivadas duly assisted by Sri.Shaji Thomas appearing for the petitioner, Sri.P.R.Sreejith the learned Standing counsel for Excise and Customs, Sri.P.R.Ajith Kumar, the learned Central Government Counsel for respondents 1 and 3 and also the learned Government Pleader appearing for the official respondents of the State. 5. On a consideration of the facts and circumstances of the case as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute. I also take note of the decision of the Delhi High Court in Blue Bird Pure Pvt.Ltd. V. Union of India and Others [(2019) 68 GSTR 340 (Delhi)], where, taking note of the contention of the respondents regarding the technical difficulty in permitting assessees to transfer accumulated credit to the GST regime, it was observed that the Department should either open the online portal so as to enable the assessee to file rectified TRAN -1 Form electronically or accept manually filed TRAN-1 Form with correction before a specified date so as to render justice to the assessees. In the instant case, as already noted, the availment of credit by the petitioner, and its entitlement to distribute the credit to its various branches is not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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