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of <h1>HC allows revision of GST TRAN-1 form for transitional credit under Section 140 Rule 117</h1> <h3>Sevoke Motors Versus State of West Bengal & Ors.</h3> Sevoke Motors Versus State of West Bengal & Ors. - [2023] 108 G S.T.R. 413 (Cal) Issues:1. Petitioner seeks mandamus for revision of Form GST TRAN-1 for claiming transitional credit.2. Petitioner claims entitlement to carry forward Input Tax Credit under CGST Act.3. Allegations of technical glitches and incorrect filing of Form TRAN-1.4. Dispute over Input Tax Credit verification by the Assessing Officer.5. Reference to previous judgments regarding Input Tax Credit claims.6. Court's consideration of difficulties faced by assesses in GST regime transition.7. Decision to allow petitioner to file individual tax credit in GSTR-3B Form.Analysis:1. The petitioner, an authorized Maruti Dealer, sought a writ of mandamus to revise Form GST TRAN-1 for claiming transitional credit under CGST Act. The petitioner claimed entitlement to carry forward Input Tax Credit from July 2016 to June 2017 but faced issues due to technical glitches and incorrect filing of the form.2. The entitlement to Input Tax Credit under Section 140 of the CGST Act is subject to verification by the Assessing Officer. The court emphasized that the denial of Input Tax Credit on procedural grounds is impermissible as it is a vested right.3. Previous judgments, including those from the High Courts of Madras, Bombay, and Allahabad, highlighted the challenges faced by assesses in transitioning to the GST regime. The courts directed authorities to facilitate revision of Form TRAN-1 to address technical difficulties faced by assesses.4. The court acknowledged the difficulties faced by assesses in complying with GST requirements and emphasized the need to protect their rights despite procedural challenges. The court allowed the petitioner to file individual tax credit in GSTR-3B Forms for future months, with verification by the Assessing Officer.5. The court set aside a communication from the Assistant Commissioner and quashed it, granting the petitioner the liberty to file individual tax credit claims in GSTR-3B Forms for future months. The Assessing Officer was directed to verify the genuineness of the claims and act accordingly.
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