TMI Blog2022 (7) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... edural problem. This Court accordingly holds that the issue involved in the instant writ petition is squarely covered by the decision in the case of M/s. Das Auto Centre [ 2021 (12) TMI 835 - CALCUTTA HIGH COURT] where it was held that It is clearly clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled 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. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplex procedure, the petitioner though correctly uploaded the GSTR 1 form in time but could not put the digital signature thereon. Accordingly, the petitioner was not allowed to utilise the said input tax credit. It is the further case of the petitioner that pursuant to an order passed by this Court on January 29, 2019 in W.P. No.1842(W) of 2019, the petitioner submitted a representation before the concerned authority in terms of the direction passed by this Court but the grievance of the petitioner has not been redressed which compelled the petitioner to approach this Court by filing this writ petition. 34. Mr. Bhattacharya, learned Advocate appearing for the petitioner submits that the issue whether under such circumstances the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the uploaded GSTR TRAN 1 form. It is well settled that entitlement of the petitioner to the input tax credit is a vested right and the same cannot be denied on account of procedural problem. 10. This Court after taking into consideration the judgment dated December 14, 20-21 in the Case of M/s. Das Auto Centre (supra) delivered a judgment on July 7, 2022 in Sevoke Motors (supra) wherein it was held as follows:- After going through the materials on record this Court finds that the issue raised in this writ petition is squarely covered by the judgment dated December 14, 2021 passed in the case of M/s. Das Auto Centre (supra). In the said decision the Hon ble Division Bench after taking into consideration the decision of various Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time frame. Further time was granted to examine the legality or correctness or 7 otherwise of the claim of Input Tax Credit under the erstwhile regime and transition to GST of the revenue. The other recent decision is that of the High Court of Allahabad in the case of Ratek Pheon Friction Technologies Pvt. Ltd. vs. Principal Commissioner reported in (2021) 130 Taxmen.com 367. In a batch of writ petitions filed before the High Court of Allahabad the writ petitioners sought for issuance of mandamus to command the authorities to allow them to submit revise/ re-revise electronically, their respective declarations on Form GST TRAN-1 and TRAN-2 in the GST portal under the provisions of Central Goods Services Tax Act, 2017 and Uttar Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. We note from the directions issued by the learned Single Judge that the authorities have been directed to open the portal so that the assessee may be able to file their respective TRAN-1 return or revise return or re-revise return. In our considered view, this would be a difficult exercise and such cannot be run by the assessing Officer in whose jurisdiction the assessee is carrying busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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