TMI Blog2021 (11) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... monthly declaration in Tran 2 form for all three months of July, August and September, 2017. This was done on a single date i.e. 14.06.2018. 2. For the months of August and September, 2017, the system showed the input tax credit as declared by the petitioner in the respective Tran-2 forms. 3. On the same day on 14.06.2018 itself the petitioner raised an objection to the Department regarding non-reflection of input tax credit for the month of July, 2017. The petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted - Petition disposed off. - D.B. Civil Writ Petition No. 2938/2021 - - - Dated:- 16-11-2021 - Hon'ble The Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limits. According to the petitioner for some unknown reason, the transitional input tax credit of ₹ 21,413/- and ₹ 347 for the months of August, 2017 and September, 2017 alone were credited in the petitioner s electronic credit ledger and the input tax credit for the month of July, 2017 amounting to ₹ 25,39,371/- was not credited. On the same date as the date of declarations of such input tax credit i.e. 14.06.2018 the petitioner sent a communication in the form of a complaint to the GST authorities pointing out the error in not transmitting the petitioner s input tax credit for the month of July, 2017. There was no response from the Department to the said complaint. The petitioner thereupon filed this petition and has pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the circumstances in our view the petitioner cannot be deprived of its rightful tax credit if otherwise available in law. The respondents shall ensure that such declaration of the petitioner is accepted. Learned counsel for the Government of India however submitted that declaration that the petitioner has made with respect to the available input tax credit would require verification and input tax credit can be availed only when such credit was available in the petitioner s account. With this suggestion we can have no dispute. However allowing the petitioner to make a declaration is different from verification of the petitioner s claim. Under the circumstances, this petition is disposed of with direction to the respondents to ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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