TMI Blog2022 (4) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit. There are several other communications, which indicate that the petitioner was in continuous touch with the respondents to ensure that the credit, which was attempted to be transitioned by filing Form in TRAN-1, was successful. As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully transitioned under the new regime while filing form correctly in TRAN-1. If the credit, which was availed during the regime that existed prior to 01.07.2017, it gives the indefeasible right to utilize such credit, even to those assessees, who were not under the taxable regime under the old Act, have been allowed to transition credit, as they were liable to pay tax. The respondents are directed to allow the input tax credit, after a scrutiny and verification by a competent officer that such credit could be transitioned but for wrong declaration in Form TRAN-1. The concerned jurisdictional officer is directed to examine the records and then come to an independent conclusion as to whether the petitioner was indeed entitled to transition credit by filing TRAN-1, in terms of Section 140 of the said Act r/w the Rules th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. 4.Opposing the prayer, the learned Senior Panel Counsel for the 1st respondent submits that if any mistake was committed, it was open for the petitioner to file suitable application under Rule 120A of the GST Rules, 2017. It is submitted that the Government had also issued various Government Orders from time to time and extended the date for rectifying the mistake in TRAN-1. In this connection a reference was made to the following Government Orders:- Order No Date Issue Order No.02/2017- GST 18.09.2017 Last date of revision of TRAN-1 extended till 31.10.2017. Order No.08/2017-GST 28.10.2017 Last date of revision of TRAN-1 extended till 31.10.2017. Order No.10/2017-GST 15.11.2017 Last date of revision of TRAN-1 extended till 31.10.2017. 5.It is submitted that the petitioner has approached only 18.06.2020 ie., long after the period of limitation. It is therefore submitted that there is no merits in this writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 18.06.2020 along with a copy of modified TRAN-1. The issue has been considered by this Court in W.P.(MD) No.15531 of 2020 (M/s.Ram Auto, represented by its Managing Partner, Dindigul, Vs. The Commissioner of Central Taxes and Central Excise, Madurai and another) , vide order dated 16.02.2021. 9.The learned single Judge of this Court thereon has relied upon the decision of the Hon'ble Devision Bench of the Delhi High Court in W.P.(C) No. 3798 of 2019 (M/s.Blue Bird Pure Private Limited Vs. Union of India and others) and granted the relief to the petitioner therein. 10.Dealing with somewhat identical situation, a Division Bench of this Court in its order dated 18.11.2021 in W.A.No.2203 of 2021 (Commissioner of GST and Central Excise and others Vs. M/S.Bharat Electronics Limited) , uphold the order of the learned single Judge of this Court in W.P.No.2937 of 2019. The learned single Judge by order dated 21.06.2021 in W.P.No.2937 of 2019, was pleased to direct the respondents therein to enable the filing of revised From TRAN-1 by opening of the portal and that the said exercise was to be completed within a period of 8 weeks. 11.On appeal in W.A.No.2203 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit in time. 25. If the aforesaid amount of credit was available on 01.07.2017, the technical problem in the GST Portal may be internally resolved by the respondents by issuance of suitable directions in terms of decision of the Hon'ble Madurai Bench of this Court rendered in M/s.Ram Auto Vs. The Commissioner of Central Taxes and Central Excise and ors reported in 2021- VIL-192-Mad. This exercise shall be carried out by the second respondent within a period of six weeks from the date of receipt of a copy of this order. 14.Thus, there is a consistent in all these cases (referred supra) to facilitate the assessee to utilize the credit, which would have been available prior to GST regime. As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully transitioned under the new regime while filing form correctly in TRAN-1. If the credit, which was availed during the regime that existed prior to 01.07.2017, it gives the indefeasible right to utilize such credit, even to those assessees, who were not under the taxable regime under the old Act, have been allowed to transition credit, as they were liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
