TMI Blog2020 (10) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... eir own infrastructure and technical glitches, the authorities created all kinds of problems by remaining a silent spectator and making the Assessee to run from pillar to post, against the clear intention of the Government to allow credit of the un-utilized input credit under the earlier tax regime and the input service tax and excise duty to be set off under the new GST regime, to which a switch over was made with a big aplomb on 1.7.2017 by the Central Government. The authorities should have acted in aid of this clear and unambiguous intention of the Government. But however, what they did was just the opposite of it, by not even accepting the manual submission of the said form Tran-1 by the Assessee, or by not extending the date suitably, once the portal could be accessed by the Assessee. The order of the learned Single Judge was a straight, correct and innocuous order. Instead of complying with the same, the Department is seeking to raise all kinds of technical and hyper technical pleas before us in the present intra-court appeal. We strongly deprecate such practices of the Revenue Authorities in wasting the time of the court as well as wasting the resources of the State in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.30949 of 2018 (O M) dated 04.11.2019 of the Punjab and Haryana High Court ii) Avante Tablewares Throughs V. The Nodal Officer (C/SCA/5758/2019 dated 06.09.2019 of the Gujarat High Court and iii) Siddharth Enterprises V. Nodal Officer (2019 (29) GSTL 664 of the Gujarat High Court 8. The exchange of communications between 28.12.2017 and 01.01.2020 reveal that the petitioner has been diligent in making efforts to open the portal and upload the forms and the respondents are directed to do the needful forthwith to enable the petitioner to upload the requisite forms. No costs. 3. Against the said innocuous order, what ought to have been complied with by the Appellants herein in letter and spirit, the Appellants have chosen to file the present Writ Appeal, which we are of the considered opinion is a frivolous litigation, totally unnecessary and a sheer wastage of time and money of the State. The appeal seems to have been filed by the ill-conceived advices given to the Appellants for filing the intra court Appeal in such a manner. 4. The facts in brief are as under:- When the Assessee, wanted to avail the benefit under the relevant law of 'Unutilized Credit&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid prayer of the Assessee, by communication dated 01.01.2020, which is also quoted below for ready reference :- To M/s.Checkpoint Apparel Labeling Solutions India P Ltd. A1D, Industrial Complex, Anna Salal, Marai Malai Nagar, Chennai-603209. Gentlemen, Sub:-GST-Transitional Credit-Difficulties-faced-in-filing GST TRAN- 01-and-TRAN-02-Grievance- reported-Request for allowing to file declarations to enable to claim transitional credit- Reg. **** Please refer to your letter dt.14.11.2019 on the above subject. On perusal of your letter, it is noticed that you have not submitted any proof evidencing that you have faced technical glitch in the GST common portal while filing TRAN-01, before due date. In view of the above, it is informed that your representation could not be forwarded to GSTN through Nodal Officer, as per Board's Circular No.39/13/2018-GST dt.03.04.2018, Notification No.48/2018 Central Tax dt.10.09.2018 and Order No.04/2018 dt.17.09.2018. This is for your kind information please. Yours sincerely, (AYODHYA DAWAR) Assistant Commissioner GST Seva Kendra 7. Aggrieved by the same, the Assessee approac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d forward input tax credit under the above existing laws. 2. Consequent to implementation of GST with effect from 01/07/2017, in terms of Rule 117 of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short), we tried our best to file form TRAN 1 online but could not do so due to technical glitch the link being not opening. We have been contacting the jurisdictional officers. They have assured that the link would open shortly. Subsequently, the link was available, the TRAN form opened and data could be entered in the respective tables but could not be saved or submitted, since the save or submit options were not enabled. We could not proceed further, with result the TRAN 1 and subsequently TRAN 2 could not be filed. W hen the last day, 27t h December 2017, approached, we continuously tried for three days but unsuccessful. 3. In spite of our best efforts, We could not file the forms (sic) could not be filed on account of the technical glitches in terms of poor net connectivity and other technical difficulties on the common portal and hence sent a mail to CBEC Mitra Help Desk, immediately, the very next day, on 23 December, 2017 which is reproduced below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We had also met the jurisdictional officer and explained our difficulty. We had not received any further directions or heard from the Department on this count thereafter. 6. We have following credits in balance as on 01/07/2017 to be availed as transitional credit. Table 5(a) of TRAN I (i) CENVAT Credit admissible as ITC of Central Tax in Accordance with transitional provisions [Section 140(1) and 40(4)(a)] :: ₹ 38,17,394/ Table 6(a) of TRAN 1 2) Amount of unavailed CENVAT Credit in respect of Capital goods carried forward to ECL as Central Tax (Section 140(2) :: ₹ 26,78,1297 Table 6(b) of TRAN 1 3) Amount of unavailed input tax credit carried forward to ECL as State Tax :: ₹ 5,46,319/- Total Credit at balance to be carried forward :: ₹ 70,41,842/- 7. In spite of our consistent efforts to file and claim the credit at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principle of taxation. 12.1. Moreover, the very purpose of avoiding cascading effect by extending the credit chain till the retailer is defeated if the credit is denied at the manufacturer end itself in spite of our best efforts to file and submit the declarations online as per the GST System. 13. The learned Commissioner is aware that there have been number of judgments from various Courts delivered on the issue of allowing those taxpayers, who could not file the declarations within the time limit, to file the declarations and to claim transitional credit beyond the due date prescribed under Rule 117 of the CGST Rules, 2017 extended subsequently. 14. In view of the foregoing, it is humbly requested the Honourable Nodal Officer may be kind enough to use his good offices to permit us to file Form GST TRAN-1 and GST TRAN-2 respectively to enable us to claim transitional credit of the eligible duties of the inputs held in the stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017. Thanking you, Yours faithfully, For Checkpoint Apparel La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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