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Assistant Commissioner must comply with assurances made regarding processing transitional input tax credit claim under Form GST TRAN-1 Section 140 Rule 117 The HC directed the Assistant Commissioner, GST CX, Cuttack-I Division to comply with assurances made in their letter dated 28th October 2021 regarding ...
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Assistant Commissioner must comply with assurances made regarding processing transitional input tax credit claim under Form GST TRAN-1 Section 140 Rule 117
The HC directed the Assistant Commissioner, GST CX, Cuttack-I Division to comply with assurances made in their letter dated 28th October 2021 regarding processing of petitioner's transitional input tax credit claim under Form GST TRAN-1. The matter involved Section 140 read with Rule 117 of CGST/OGST Rules concerning electronic filing of transitional credit claims. The Assistant Commissioner had previously indicated that processing would be subject to outcome of a pending SLP. The HC ordered compliance with directions from both SC and HC orders. The petition was disposed of with directions for adherence to previous assurances.
Issues: 1. Allegation of unreasonable action by Assistant Commissioner, GST & CX, Cuttack-I Division. 2. Denial of input tax credit by the Petitioner due to technical issues in filing Form GST TRAN-1. 3. Compliance with directions of the High Court and Supreme Court regarding filing of transitional credit forms. 4. Adherence to orders by the Assistant Commissioner, GST & CX, Cuttack-I Division.
Analysis: 1. The Petitioner alleged unreasonable action by the Assistant Commissioner, GST & CX, Cuttack-I Division, for attempting to overreach the High Court's direction to allow filing of Form GST TRAN-1 electronically or manually. The Petitioner sought a writ to declare the action illegal and arbitrary.
2. The Petitioner, a partnership firm dealing in two-wheelers, faced technical difficulties in uploading Form GST TRAN-1. Despite High Court directions to accept the form manually, the Assistant Commissioner linked processing to the outcome of a Supreme Court verdict, leading to denial of input tax credit under CGST/OGST Act transitional provisions.
3. The Supreme Court's order in SLP(C) No. 32709-32710/2018 directed GSTN to open a portal for transitional credit filing, allowing revisions based on High Court judgments. The Court emphasized a glitch-free process, officer verification within 90 days, and reflection in the Electronic Credit Ledger. The High Court, citing this order, highlighted compliance with the Supreme Court's directives regarding filing of TRAN-1 forms.
4. The High Court directed the Assistant Commissioner to adhere to the Supreme Court and High Court orders, ensuring compliance with the assurance given in a letter dated 28th October, 2021. The writ petition was disposed of with the observation for strict adherence to the court directives by the concerned authority.
Conclusion: The judgment addressed the issues of unreasonable administrative actions, denial of input tax credit, compliance with court orders, and the Assistant Commissioner's adherence to directives. It emphasized the importance of following legal directions and ensuring timely processing of transitional credit claims under the GST laws.
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