2019 (12) TMI 1084

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..... >W. P (C). No. 32968 OF 2019 (U) - -
GST
THE HONOURABLE MR. JUSTICE A. K. JAYASANKARAN NAMBIAR FOR THE PETITIONER : SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND FOR THE RESPONDENT : SHRI.P.VIJAYAKUMAR, ASG OF INDIA R3-11 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS JUDGMENT The petitioner in the writ petition is an assessee under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime pursuant to the enactment of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act, 2017. The petitioner, consequent to the migration to the GST regime, was entitled to carry forward the tax paid on purchase of goods during the VAT regime .....

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..... hey had made attempts to revise the GST TRAN - 1 which they had uploaded in the system before 27.12.2017, the said revision of the TRAN - 1 Form could not be carried out within the time on account of the technical glitches. 2. Through statements filed on behalf of the respondents, it is stated that the complaints with regard to system error and the alleged inability of assessees to upload the necessary details for carrying forward the credit earned by them under the erstwhile regime to the GST regime on or before 27.12.2017, were considered by the respondents, who have the wherewithal to ascertain whether an assessee had in fact made an attempt to log into the system or not. It is stated that system log maintained by the respondents clear .....

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..... benefit of carrying forward the credit earned by him under the erstwhile regime. 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)], and the decision of the Himachal Pradesh High Court dated 16.11.2019 in CWP No.2169 of 2018 (Jay Bee Industries Vs. Union of India and Others), which take the view that accrued tax credits cannot be denied or varied on account of procedural defects cited by the respondents. In particular, it was noticed in those judgments that the GST system was still in a trial and error phase as far as its implementation was concerned, and there were a large number of dealers approaching the High Court expressing difficulties in filing .....

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