TMI Blog2021 (7) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... an asset in the hands of the dealer. A registered dealer had a statutory right under the VAT regime to get refund. Unutilized input tax credit of the erstwhile regime can be denied from being credited to the electronic credit ledger only under the contingencies mentioned in the proviso to section 140(1) - It is axiomatic that computer literacy has not reached its pinnacle in our country. Technical glitches at the transition stage to GST should not affect above said statutory right of dealers. Attempt must always be made not to deprive a dealer from a bonafide claim, through technicalities. It is profitable in this context to refer to certain observations of the High Court of Punjab Haryana in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c credit ledger under the GST regime, the writ petitioner had attempted to file GST TRAN-1 Form on 26-09-2017, as per Ext.P3, though without success. Further attempts also ended in failure resulting in the writ petitioner unable to take credit of the input tax balance lying in its CENVAT credit ledger as on 30.6.2017 to the electronic credit ledger. Petitioner had received the communication processed with error while attempting to submit TRAN-1 Form and thereafter a complaint was sent by email to helpdesk@gst.gov.in. It was alleged that there was no reply and hence the writ petition was filed. 3. A statement was filed on behalf of respondents 5 and 6 pointing out that the attempt of the writ petitioner was to subvert the statutory limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he screen shot of the error pointed out, requesting their assistance to complete the filing process. Ext.P3 email is dated 26-09-2017. In view of Ext.P3, the statement of the appellant that there was nothing on record to suggest that the petitioner had made efforts to file the declaration between the period 01-07-2017 to 27-12-2017 is not entirely correct. 7. Under section 140 of the CGST Act, registered persons are eligible to carry forward unutilized CENVAT credit and credit of duties or taxes paid on inputs/capital goods. No time limit is specified under the said provision to carry forward unutilized credit. However Rule 117 of CGST Rules provide for a period of 90 days from the appointed day, i.e, 01-07-2017. This period was extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, the department should have, while assisting the assessees, acted with alacrity and promptness rather than deny bonafide claims. 10. The issue raised in this writ appeal being technical in nature, it is only in the interest of all that such technical issues do not stand in the way of rendering justice. Keeping in perspective the contentions in the case, we are of the view that the impugned judgment does not reflect any error of law warranting an interference by this Court in appeal. In fact, the impugned judgment of the learned Single Judge being an innocuous one, we are constrained to observe that the respondents ought not to have pursued the same in appeal, wasting judicial time and energy. 11. It is profitable in this contex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Article 300A of the Constitution of India. We deem it appropriate to reproduce relevant extracts as below: 33. In our opinion, it is arbitrary, irrational and unreasonable to discriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in the pre-GST regime and post-GST regime and, therefore, it is violative of Article 14 of the Constitution. 34. Section 16 of the CGST Act allows the entitlement to take input tax credit in respect of the post-GST purchase of goods or services within return to be filed under Section 39 for the month of September following the end of financial year to such purchase or furnishing of the relevant annual retu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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