TMI Blog2024 (3) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cases in MAT 552 of 2020. More or less an identical issue arose for consideration and the court considered the various orders passed by the other High Courts and disposed of the appeals by permitting the writ petitioners therein to file individual tax credit in GSTR-3B Forms for the relevant months and the assessing officer was at liberty to verify the genuineness of the claim. We are informed that the judgment [ 2021 (12) TMI 835 - CALCUTTA HIGH COURT] . batch has been give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period. Thus, taking note of the law and the subject as well as the facts of the case, it is a fit case where directions should be issued to the authorities to enable the appellants to rectify the mistake and submit GST TRAN-1 under heading 7B of Table 7(a) of Form GST TRAN-1 and the appellants are directed to comply with the same within three weeks from the date of receipt of the server copy of this order after which the adjudicating authority is directed to verify the same and if admissible, extend the transitional credit to the appellants. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentation dated 29.11.2022 referred to the earlier letter dated 16.11.2022 regarding re-submission of TRAN-1 and TRAN-2 and brought to the notice of the assessee that they are unable to submit the TRAN-1 at the relevant date the GST Portal is neither showing the option submits nor showing the option download earlier filed a TRAN. The screenshot of the filing of TRAN-1 and TRAN-2 option were attached along with the letter 29.11.2022. The appellants requested the authority to allow them to submit TRAN-1 and TRAN-2 return in GST Portal or in the alternative to guide them to resolve the issue. The authority did not send any reply nor there was any advice rendered to the appellants as to how the inadvertent error could be rectified. The autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and the court considered the various orders passed by the other High Courts and disposed of the appeals by permitting the writ petitioners therein to file individual tax credit in GSTR-3B Forms for the relevant months and the assessing officer was at liberty to verify the genuineness of the claim. We are informed that the judgment and order dated 14.12.2021 in MAT 552 of 2020 etc. batch has been given effect to. More recently in the case of S.V. Halavagali and Sons v. Superintendent of Central Excise reported in (2023) 13 Centax 343 (Karnataka) an identical issue arose for consideration before the court. In the said case also there was an inadvertent error and the credit was filed under wrong head i.e. 7(d) instead of 7(b). The court afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, has failed in respect of the petitioners therein to provide succor for the difficulty faced by it. The court also took note of the decision of the Division Bench in the case of Blue Bird Pure (P) Ltd. v. Union of India and Others reported in (2019) 68 GSTR 340 and the decision in Goods and Services Tax Network v. M/s. Leo Distributors reported in (2020) 117 taxmann.com 672 (Kerala). Ultimately the court directed the competent authorities to facilitate revising of Form GST TRAN-1 submitted by the petitioners therein and to file Form GST TRAN-2 by making necessary arrangements on the web portal. As pointed out earlier, the adjudicating authority has also appreciated the plight faced by the assessee but nevertheless he had confirmed the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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