TMI Blog2022 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to credit on account of transition to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities - the above order will squarely apply to the case on hand. Thus, by following the above decision, the appeals and connected applications are disposed of and the order and direction issued by the learned Single Bench is modified by granting liberty to the respondents/assessees to file individual tax credit in GSTR-3B Forms for the month of April 2022 in the month of May 2022 and the concerned authorities/assessing officer would be at liberty to verify the genuineness of the claim and proceed in accordance with law - appeal disposed off. - APOT No. 40 OF 2022 IA N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Division Bench of the Court and the appeal filed by the Department of Revenue was dismissed. The Court while dismissing the appeal concurred with the learned Single Judge and directed the authorities to facilitate the writ petitioners to file a revise Form TRAN-1. The Court took into consideration the decision of Hon'ble Supreme Court in the case of Commissioner of Customs vs. Dilipkumar and Co. reported in (2018) 9 SCC 1 wherein the doctrine of substantial compliance was held to be applicable even while considering a claim of exemption and the above doctrine would afortiorari apply to a claim of Input Tax Credit. The Court noted it in paragraph 51 of the judgment of the Hon'ble Supreme Court. Further, the Court also took int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. The Court noted the decision of the High Court of Delhi in Blue Bird Pure Pvt. Ltd. vs. Union of India reported in (2019) 108 Taxman.com 218 (Del) in WP(C) 3798 of 2019 which relied upon the earlier decision in Bhargava Motors vs. Union of India in WPC No. 7423 of 2019 dated 12.07.2019 and the decision of the High Court of the Madras and The decision of the Punjab and Haryana High court in Adfert Technologies (P) Ltd. vs. Union of India reported in (2020) 32 GSTL 726 (Punj.and Har.) and granted relief in favour of the writ petitioners. In fact, several directions have been issued by the Court and the authorities are to comply with such directions. The decision in the case of Adfert Technologies Pvt. Ltd. (Supra) rendered by the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India reported in 2020 (34) GSTL 58 (P H). In the said decision the Court while allowing the writ petition had granted two options one by directing opening of the portal and in case of non- opening of portal the writ petitioner/assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis. This in our considered view, will be a workable solution and the Assessing Officer will be entitled to examine the legality of the claim on such form being filed by the assessee. Thus, for the above reasons, we find that the substantial part of the order and the directions issued by the learned writ Court as well as reasoning given merits acceptance. However, we are of view that instead of directing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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