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of <h1>Transitional GST Credit Allowed Despite Initial Tran-3 Form Non-Upload Under Rule Compliance</h1> <h3>M/s. Mahavir Auto Diagnostics Private Limited Versus Additional Commissioner of Central Tax, (GST- Appeals), Superintendent Of Central Tax, Marripalem, Assistant Commissioner Of Central Tax, Visakhapatnam, Central Board Of Indirect Taxes And Customs New Delhi, Union Of India.</h3> M/s. Mahavir Auto Diagnostics Private Limited Versus Additional Commissioner of Central Tax, (GST- Appeals), Superintendent Of Central Tax, Marripalem, ... ISSUES: Whether a registered person who failed to upload Tran-3 Form during the initial GST transition period can file the same during the extended window period as per the Supreme Court directions.Whether the rejection of transitional credit on the ground of non-filing of Tran-3 Form without considering technical glitches is justified.Whether Circular No. 180/12/2022-GST, particularly Guideline No. 4.7, prohibits filing of fresh Tran Forms when adjudication on eligibility of transitional credit is pending.Whether the adjudication on the procedural requirement of filing Tran-3 Form falls within the scope of eligibility dispute contemplated under Guideline No. 4.7.Whether demands raised on account of rejection of transitional credit should be quashed when the petitioner is entitled to transition credit under the Excise Act. RULINGS / HOLDINGS: The petitioner was entitled to file the Tran-3 Form during the extended window period as per the Supreme Court's directions, despite initial failure due to technical glitches.The rejection of transitional credit solely on the ground of non-uploading of Tran-3 Form without considering technical difficulties was not justified.Circular No. 180/12/2022-GST, Guideline No. 4.7, does not bar filing of fresh Tran Forms where the adjudication relates to procedural compliance rather than the eligibility of the credit itself.The adjudication regarding the requirement of filing Tran-3 Form is distinct from disputes on the availability of credit under the relevant tax laws and hence is not covered by Guideline No. 4.7.The impugned orders rejecting transitional credit and the consequent demands were set aside, and the petitioner was directed to be allowed the transition of excise duty credit to the GST regime. RATIONALE: The Court applied the transitory provisions under Section 143 of the GST Act, which require filing of Tran-1 and Tran-3 Forms for credit transition.The Supreme Court's order reopening the portal for filing Tran Forms was binding and intended to remedy technical difficulties encountered by taxpayers.Circular No. 180/12/2022-GST was examined, particularly Guideline No. 4.7, which clarifies that fresh Tran Forms cannot be filed during the extended period if the eligibility of credit itself is under adjudication or appeal.The Court distinguished between substantive eligibility disputes and procedural compliance issues, holding that the latter does not preclude filing fresh Tran Forms.The Court's interpretation avoids penalizing taxpayers for procedural lapses caused by technical glitches and aligns with the principle of allowing legitimate credit transition under the Excise Act into the GST regime.
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