TMI Blog2022 (3) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... under the 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 - there are no 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. The case is remitted back to the jurisdictional authorities to examine the credit in the respective returns of the petitioner which the petitioner claims to have attempted to transition by uploading TRAN-1 after the enactment of GST Act with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted to open the portal, a pop up dialog box opened stating with a proxy error, as a result of which the petitioner could not transition the unutilized credit TRAN-1 within time. However, the petitioner has captured the screen shot of the pop up dialog. 4.The learned counsel for the petitioner further submits that on 19.04.2020 the petitioner received an e-mail from GST help desk that filing of declaration in TRAN-1 is not available now as the due date is over. It is further submitted that the petitioner is entitled to utilize the credit which existed credit prior to 11.07.2017 in terms of the Delhi High Court in Chogori India Retail Limited Vs Union of India and others in W.P.(C).No. 762 of 2019 dated 09.08.2019. It is further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to the respondents to rely on the decision of the Delhi High Court referred supra. 8.I have considered the arguments advanced by the learned counsel for the petitioner, learned CGSC for the 3rd respondent, learned counsel for the respondents 1, 2, 4, 6 and 7 and the learned Government Advocate for the 5th respondent. 9.As a matter of fact I have considered the similar issues in W.P.Nos. 4409 and 4411 of 2020 (M/s.SS Bright Steels, represented by its Managing Director, Coimbatore Vs. M/s.Saro Steels, represented by its Proprietor, Coimbatore) and in W.P.Nos.35841 of 2019 (M/s.Mother Dairy Fruit and Vegetable Private Limited, represented by its DGM Corporate Taxation, Chennai Vs. Union of India, through the Secretary, New Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny time thereafter when making payment of excise duty on the excisable product. There is no provision in the rules which provides for a reversal of the credit by the Excise Authorities except where it has been illegally or irregularly taken, in which event it stands cancelled or, if utilised, has to be paid for. We are here really concerned with credit that has been validly taken, and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no corelation of the raw material and the final product; that is to say, it is not as if credit can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly because the architecture of the Web Portal of GST has inherent limitation or does not allow a person to rectify a mistake in the TRAN-1 ipso facto would not mean that such indefeasible rights which were earned accumulated can be denied. 12. Further, procedures are nothing but handmaids of Justice and not mistress of law as held by the Hon'ble Supreme Court in Commissioner of Sales Tax v. Auriya Chambers of Commerce, AIR 1956 SC 1556 and State of Gujarat v. Ramprakash P Puri, (1969) 3 SCC 156. Substantial benefit of such un-utilised credit cannot be denied as these credits were earned legitimately under the Tax Enactments which were in force prior to 01.07.2017. 13.My views are fortified by a Division Bench of this Court. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of TRAN-1 or in the alternative accept manual filling of TRAN-1 or make a suitable credit entry in the Electronic Cash Register of the petitioner after satisfying that the amount sought to be transmitted was indeed lying unutilised in the respective accounts of the petitioner as on 30.06.2017. This exercise shall be completed by the respondents within a period of ninety (90) days from the date of receipt of a copy of this order. 16.In fine, the Writ Petition stands allowed. Consequently, connected miscellaneous petition is closed. No costs. 11.That apart, there is no provision under the provisions of the respective GST enactments for lapsing of the input tax credit and the credit availed on capital goods under the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
