9911796707
TMI Blog2024 (3) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants were registered dealer under the provisions of the erstwhile Value Added Tax Act and subsequently under the GST Act. 4. While filing the return in TRAN-1 it appears that the appellants entered the amount in a wrong table due to technical misunderstanding, as a result of which, the credit of Rs. 46,91,982/- was credited to the CGST account. 5. The appellants having realised the mistake submitted a representation to the authority on 16.11.2022 requesting to provide them the facility of filing TRAN-1 and 2 which are available on the GST Portal till 30th November, 2022 and accordingly, submitted the same. Prayer was also made to defer the proceedings under Section 73(5) of the Act. 6. Admittedly, there was no response by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking an observation that the appellants are entitled to transitional credit to the extent of Rs. 2,05,715/-. Further, the authority also records that the officers of the department did not advise the appellants at the appropriate time or provided them guidance to sort out the problem by lodging a complaint before the Nodal Officer of IT Grievance Redressal Mechanism, Kolkata CGST & CX Zone. Ultimately, the adjudicating authority has confirmed the demand. 10. The question would be as to whether on account of such a technical error which undoubtedly is an inadvertent error can the appellants be denied the transitional credit. This issue is no longer res integra and has been considered by several courts as well as this court in a batch of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urred even from the part of the department. Further, it was pointed out that the courts have repeatedly held that the said period as a trial and error phase as far as implementation of the statute was concerned and the taxpayers were also in a state of confusion, during the relevant period. The court also took note of the decision in the case of Brand Equity Treaties Limited and Others v. Union of India and Others reported in 2020 (38) G.S.T.L. 10 (Delhi) where the problems could be attributed either to the failure of the system maintained by the department or on the inexperience of the assessees in the ways and means provided by the new regime. It was noted that the court went on to observe that the department which ought to have come to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if admissible, extend the transitional credit to the appellants.
12. It is pointed out by the learned senior standing counsel for the department that appropriate direction may also be issued to the Nodal Officer of IT Grievance Redressal Mechanism, Kolkata CGST & CX Zone.
13. In the light of the above direction, the Nodal Officer of IT Grievance Redressal Mechanism, Kolkata CGST & CX Zone is directed to take note of the direction issued in this judgment and order and facilitate the filing of the TRAN-1 and TRAN-2 by the appellants by rectifying the mistake.
14. In the event such rectification is not possible electronically, the appellants shall be given an option to do so manually.
15. The appeal is disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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