TMI Blog2021 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... such a situation a bonafide human error as in the present case should be permitted to be rectified. There is no dispute expressed by the respondents in its counters on the position that the error committed is inadvertent - the exercise of transitioning ITC is revenue neutral at this juncture, since what is enabled by permitting such transition is only the carryforward of the ITC and the utilization of the same will be subject to proper verification by the Assessing Officer at the time of assessment. It does not stand to reason that the date of filing of Form-1 and date for revision of the same be one and the same and in order to be viable, there must be a sufficient gap of time in between the two - Section 120A grants only one opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, VAT, Customs, Central Excise and Service Tax. 3. The petitioner did so in time i.e. on 30.10.2017. The TRAN-1 Form uploaded on 30.10.2017 had contained all required details, including details pertaining to eligible ITC, which the petitioner believes is to the tune of ₹ 15,78,27,137/- (15.78 crore approx) and 'CENVAT Credit admissible as ITC' , which the petitioner reported as a sum of ₹ 80,98,936/- (80.98 lakhs approx). These two amounts figured in column nos. 5 and 6 of the TRAN-1 Form. 4. According to the petitioner, it had been of the erroneous view that column- 6 pertained only to admissible credit for the month of June 2017 and had thus filled in the amount of ₹ 80.98 lakhs therein. The correct figu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une 2018, wherein the petitioner took credit of the entire credit to which, according to it, it was entitled, of a sum of ₹ 15.78 crores. 7. On 09.08.2018, an explanation was filed by way of a communication addressed to the respondent setting out the background in which Form GSTR 3B had come to be filed for June 2018 reflecting the entire admissible credit. 8. Promptly and on the same date, the impugned order has come to be passed reading as follows: GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE ASSISTANT COMMISSIONER OF GST CENTRAL EXCISE PORUR RANGE V-CHENNAI SOUTH COMMISSIONERATE NEWRY TOWERS, NO:2054-I, II AVENUE ANNA NAGAR, CHENNAI-600040 Email id-porur5gst2017@g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises Pvt Ltd. Vs. The Union of India and Others [(2021) VIL 369 MAD]; M/s.Ram Autho Vs. The Commissioner of Central Taxes and Central Excise and Others [(2021) TIOL 496 HC MAD GST]; Union of India and Others Vs. M/s.Asiad Paints Ltd. [(2021) TIOL 682 HC KAR GST]; Super India Paper Products Vs. Union of India [(2021) VIL 436 DEL]. 11. He also brings to my notice that the decision of the Delhi High Court in Aagman Services (cited supra), in respect of which SLP has been dismissed, has taken note of a stay granted by the Supreme Court in Brand Equity Treaties Ltd. Vs. Union of India (Order dated 05.05.2020 in W.P.(C).No.11040 of 2018 and C.M.No.42982 of 2018) and thus the current and prevailing position is that expressed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, that have been faced by assesses and the Department post introduction of GST with effect from 01.07.2017. In such a situation a bonafide human error as in the present case should, in my view, be permitted to be rectified. There is no dispute expressed by the respondents in its counters on the position that the error committed is inadvertent. 15.In any event, the exercise of transitioning ITC is revenue neutral at this juncture, since what is enabled by permitting such transition is only the carryforward of the ITC and the utilization of the same will be subject to proper verification by the Assessing Officer at the time of assessment. 16. Now, I advent to the legal argument advanced in regard to the provisions of Section 120A, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
