TMI Blog2021 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ISE, THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE CENTRAL GST OFFICER AND THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE [ 2018 (9) TMI 1474 - MADRAS HIGH COURT] is quite different from the case on hand. In Tara Exports, the dealer had not even filed TRAN-1 in time. After missing the bus, he came to the Court seeking relief on the ground that his vested right cannot be taken away. That is not the contention urged before me. The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column. Therefore, I am of the view that grant of interim stay by the Hon'ble Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments evidencing payment of tax. Since the petitioner did not correctly enter the details, the petitioner was not given the consequential credit under the new GST regime. 3.After the petitioner realized the same, the petitioner submitted request vide letter dated 17.10.2018. The petitioner pointed out that the mistake committed by them was purely inadvertent. As a result, the petitioner was not able to adjust the claimed credit amount against their present liability. Therefore, the petitioner called upon the jurisdictional Assistant Commissioner, GST and Central Excise, Dindigul to do the needful. In order to enable the jurisdictional Assistant Commissioner to take up the follow-up actions, necessary details were furnished by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated in paragraph 9 of the counter affidavit also. The learned standing counsel would place reliance on Rule 120A of Central Goods and Services Tax Rules, 2017. The said provision states that the every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rules may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules. She would point out that the last date of revision was extended from time to time and the petitioner had the final opportunity upto 27.12.2017. Since the petitioner had failed to avail the same, the petitioner cannot complain at this point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of Delhi High Court held as follows:- In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in the system itself a facility for rectification of such errors which are clearly bona fide. It should be noted at this stage that although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless 8.The decision of the Hon'ble Division Bench of Delhi High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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