2018 (10) TMI 1617

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....y 2017 there was Input Credit available to the Petitioner No. 2 from the earlier CENVAT Regime. Thus, the Petitioner No. 2 sought to carry forward its available Input Credit to the GST regime by filing TRANS­1. In its revised TRANS­1 the Petitioner No. 2 in terms of Section 140(8) of the Central Goods and Services Tax Act, 2017 (for short "the Act") sought to distribute the Input Credit available to it amongst its branch offices/locations which have separate registration under the Act. However, due to technical difficulties, though the revised TRANS­1 was accepted, the distribution of the credit available to it among its various branches/locations is not reflected on the website. Thus, the GST credit ledger available at the vari....

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....ameisnotreflectedintheFormGSTR­3Breturnthe Petitioners' location/branches would lose the benefit of the input tax credit. This position in law is not disputed by the Revenue. 4. Further our attention is drawn to the Ministry of Finance press release dated 18th October 2018 wherein it has the last date to avail all input tax credit in respect of invoices issued for the period July 2017 to March 2018 is clarified. Although the above press note does not in terms deal with and/or make reference to the Input Credit available from the CENVAT regime being transited into the present GST regime. The Revenue does not dispute the Petitioners' contention that in such cases also because of the mandate of Section 16(4) of the Act, if the c....

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.... 1st July 2017. The Hon'ble Delhi High Court in its order dated 16th October 2018 in the above Petition while admitting the Petition noted the fact that the Grievance Redressal Forum of the GST Council in the Meeting held on 21st August 2018 had recorded in its minutes that the Delhi branch/location could not file its GSTR­3B and take credit in view of technical problems in uploading TRANS­1 and that the grievance needs to be addressed. Thus, pending the redressal of the Petitioners' grievance, the Delhi High Court by its order dated 16th October 2018 has allowed the Delhi branch/location to file GSTR­3B Form manually and take the credit distributed to it in terms of the third proviso to Section 140(8) of the Act subject....