TMI Blog2022 (3) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised by allowing the petitioner either to file a manual Tran-1 form or by making direct credit to the electronic credit register to the petitioner. The respondents shall examine the same and pass appropriate orders in terms of the above order of this Court. Petition disposed off. - Writ Petition (MD) No.11614 of 2020 - - - Dated:- 4-3-2022 - Honourable Mr. Justice C.Saravanan For the Petitioner : Mr.T.Ramesh For the Respondents : Mrs.S.Ragaventhre Standing Counsel ORDER This Writ Petition has been filed for a Mandamus to permit the petitioner to upload the GST Tran-1 Form either by opening the GST portal or by allowing them to file manually. 2.It is the specific case of the petitioner that they did not up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06.01.2022. In these two cases, I have followed the order of the Division Bench of this Court in W.A.No.2203 of 2021 (Commissioner of GST and Central Excise, Assistant Commissioner of GST and Central Excise, Central Board of Excise and Customs, Principal Commissioner Vs. M/s.Bharat Electronics Limited), vide order dated 18.11.2021. 10.This Court has already considered the very same issue under similar circumstances in W.P.No.19698 of 2020, wherein, vide order dated 03.02.2022, it has been observed as under:- ''9.The credit which was earned by a registered dealer or an assessee under the erstwhile Tamil Nadu Value Added Tax Act, 2006, Central Excise Act, 1944 and Finance Act, 1994 r/w CENVAT Credit Rules, 2004 are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available.'' 10. In this case, the petitioner had admittedly filed Form GST TRAN-1 on time viz., 16.11.2017 but with mistakes. If the system which has been put in place to implement the provisions of GST and the Rules made thereunder does not facilitate rectification of mistakes in TRAN-1, such input tax credit has to be refunded back as retention of such amount by the department would be contrary to Article 265 of the Constitution of India. It would amount to collection of tax without authority of law. Ultimately the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with somewhat similar situation, in the case of Commissioner of GST and Central Excise, Assistant Commissioner of GST etc vs. Bharat Electronics Limited vide order dated 18 November 2021 in W.A.No.2203 of 2021 against the order made in W.P.No.2937 of 2019 [Authored by Hon'ble Mr.Justice Mohammed Shaffiq while sitting along with Hon'ble Mrs.Justice Pushpa Sathyanarayana], the Hon'ble Division Bench examined a large number of case laws and held as under:- ''12.Thus, there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective enactments. These credits are indefeasible. They were meant for being used for discharging the tax liability under the provisions of the erstwhile Central Excise Act, 1944, and under the provisions of Chapter V of the Finance Act, 1994. 12.I do not find any merits in the stand of the respondents to deny the credit, which may have been legitimately earned by an Assessee or a Dealer under the provisions of the respective enactments, which stood subsume into the respective GST enactments. Since uploading of TRAN-1 may be a challenge at this distant point of time due to technicality involved therein, the amount can be credited directly into the petitioner's GST Electronic Register, if such amounts were indeed available on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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