Transitional Credit u/s 140 of GST Act

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

one of my client's had missed out to claim the Transitional credit - 1 around 2 lakhs in SGST and could not file on or before 27th of Dec' 2017 due to technical clinches but they don't have any evidence for attemting the same except having the letter of acknowledgement. Now, based on the recent judgement pronounced in Punjab & Haryana High Court in the case of Adfert Technologies Pvt. Ltd. = 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT can we seek the remedy from the concerned authority.

And also, they have represented before the Sales Tax officer and submit their letter on 29th december 2017 and explain the status.

Now we need to approach the sales tax authority or Judicial authority for filing WRIT to get the remedy.

Thanks in Advance.

[KASTURI SETHI]

In my view, your client must go ahead. You should approach Sale Tax Authority/ jurisdictional SGST officer. Your client will get his substantive right of tax paid but not claimed in TRANS-1(whatever may be the reason). There are so many other tax payers who suffered because of implementation of GST w.e.f.1.7.17.

AI Summary

Client Seeks SGST Transitional Credit Remedy via Recent Judgment; Considers Approaching Sales Tax Authority for Resolution A client missed claiming transitional credit of approximately 2 lakhs in SGST due to technical issues and lacks evidence of the attempt, except for an acknowledgment letter. They referenced a recent Punjab & Haryana High Court judgment for potential remedy. The client had informed the Sales Tax officer on December 29, 2017, about the issue. The suggestion is to approach the Sales Tax Authority or jurisdictional SGST officer to assert the right to the unclaimed tax. The reply indicates that many taxpayers faced similar issues following the GST implementation on July 1, 2017.