TaxTMI 
TaxTMI 
2019 (4) TMI 1245
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.... The Additional Director General, Directorate General of Systems & Data Management, 4th & 5th Floor, Hotel Samrat, Chanakyapuri, New Delhi - 10021. Sir, Sub: Forwarding of request of M/s. Field Motor Private Limited, Cuttack, for approval of TRAN-I Credit entry- reg. Please find enclosed a copy of letter dated 09.05.2018 (along with enclosures) of M/s. field Motor Private Limited, Cuttack, an assessee under Bhubaneswar GST & Central Excise Commissionerate, regarding approval of their TRAN- 1 Credit entry. Contents of their letter are self-explanatory. From the assessee's letter, it appears that they had erroneously filed TRAN-1 Credit entry against "7d-Stock of goods" instead of "7a-Duties and Taxes on inputs". The assessee claims to be in possession of all duty paying documents. The assessee also communicated with GST Help-Desk and they were advised to furnish screenshots of the Electronic Cash Ledger and the tab, where ITC details are shown as pending. The assessee complied with this on 27.04.2018 (copy of E-mail communication is enclosed). However, their problem is yet to be resolved. In light of ....
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....onsideration. He also placed reliance upon those case laws as under: 2.5 High Court of Gujarat, in the case of Privi Organics India Ltd. Vs. Union of India, reported in 2018/VIL-480-GUJ, observed as under :- "3. The main grievance of the petitioners, however, need further examination. Counsel for the petitioners pointed out that Form TRAN-1 was filed by the petitioners on 08.07.2017 showing balance CENVAT Credit of Rs. 1,06,08,998/-. However, due to pure over-sight and typographical error, the CENVAT Credit admissible in ITC was shown as "Nil". On account of this wrong declaration, the petitioners would not be able go migrate the left over CENVAT Credit as on 30.06.2018 to the GST regime. Counsel pointed out that the last date by extension for fling Form TRAN -1 was 27.12.2017, before which date, the petitioners had attempted to make correction in the said Form. 4. A letter was written to the authorities on 25.11.2017 stating as under; "Referring to out telecommunication on help desk at the time of filing TRANS 1 in the head of Amount of Tax Credit Carried Forward, We missed to enter the amount in Column Cenvat Credit admissible as ITC and as a resu....
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....d therefore, evolved a structural mechanism to address the grievances of general and specific natures. In respect of TRAN 1, the guidelines gave relief only to the payers, who had attempted to file TRAN 1 in the GSTN portal before the statutory due date, i.e., December 27, 2017. The onus to provide evidences, for non-fling before the due date because of technical glitches, was left with the tax payers, vide the above circular. Hence, the petitioner has made attempts even to file their return by manual mode, before the Assistant Commissioner, CGST and Central Excise. Tirunelveli, on January 31, 2018, which, in the option of this court, is a genuine attempt made by the petitioner. 8. GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits mately accrued in the GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature. In view of the GST regime and the IT platform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive in....
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.... these writ petitions are disposed of, without expressing any view on the merits of the matter, only with the following directions: (a) The respective writ petitioner shall submit their application in accordance with circular dated April 3, 2018 within a period of two weeks from the date of receipt of a copy of this order to the respective assessing officer/jurisdictional officer/GST officer. (b) On receipt of such application, the assessing officer/jurisdictional officer/GST officer is directed to forward the application to the respective nodal officer within a period of one week. (c) The nodal officer in consultation with the GSTN shall take note of the grievances expressed by the petitioners/assesses and forward the same to the grievance committee, which is turn would take an appropriate decision in the matter as expeditiously as possible, in any event, within a period of six weeks thereafter." 2.8 High Court of Kerala, in the case of Leena P. Nair v. GST Council, New Delhi, reported in 2018 (16) GSTL 434 (Ker.) observed as under:- "In terms of the provisions contained in the Goods and Services Tax Statutes brought into force with effect fr....
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....ed Government Pleader, as well as Sri P.R. Sreejith, the learned counsel for Standing Counsel besides perusing the record. 3. The Government of India issued a circular for setting up an IT Grievance Redressal Mechanism to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the field officers of the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3. Such an application shall enclose evidences as may be needed for an identified issue to establish bona fide attempt on the part of the taxpayer to comply with the due process law. 5.4. These application shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected GSTN shall forward the same to the IT grievance Redressal Committee w....
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....chase point and if he sells cotton outside the State and if tax is levied on that sale, he would be entitled to refund of the tax. 3. In this case, the petitioner applied for a refund from time to time in the months of August to November, 1962, His applications for refund were dismissed mainly on the ground that he did not pay part of the taxes so levied both under the Madras Act and the Central Act. When he filed a revision to the Deputy Commissioner, the order was confirmed on 29th January, 1963, The petitioner subsequently paid all the taxes and then wrote a letter dated 17- 12-1963 to the assessing officer informing him that he has paid all the taxes and praying for a refund already asked for. But this letter was summarily disposed of by the Commercial Tax Officer informing the petitioner that the matter had already been settled and the revision petition filed by him had also been dismissed by the Deputy Commissioner and that the petitioner might, if so advised, seek remedy from higher authorities. This order was passed on 22-12-1963, but it was actually received by the petitioner on 28-12-1963. Under Section 35 (1) of the Madras General Sales Tax Act, he filed a revis....
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.... question that would arise is whether the petitioner is entitled to claim a refund only after he had paid the taxes. Here again, the petitioner's learned Counsel contended before me that it was not necessary for the petitioner to claim refund after he actually paid the taxes. It is enough for him to have claimed a refund as soon as the tax is levied under the Act. The words used in the proviso are "tax so levied shall be refunded". But there was a subsequent amendment by Act 6 of 1963 and Section 4-Awas introduced to this effect: "Tax BO levied and collected under Section 4 shall be refunded", and the rules were suitably amended. The importance of collection came into prominence only when the new provision came into force on 1-4-1963. At the time of the application for refund by the petitioner, it was not necessary for him to have paid the tax and then claimed the refund. In the instant case, on the dates when the petitioner filed his applications for refund, this amended Section 4-A was not in force and therefore the petitioner was entitled to claim refund without having paid the tax. 7. When once I come to the conclusion that the rule-making authority has no jurisdic....
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.... 4. In the above view, nothing survives in this petition. 5. However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed to amend the Trans-I form to reflect the correct amount of credit available. The CBIC will decide the petitioners' representation as expeditiously as possible and preferably within a period of twelve weeks from the date the representation, is received by the CBIC. 6. Petition disposed of in the above terms." 2.12 High Court of Karnataka at Bengaluru, in the case of M/s. Pragati Automotion Pvt. Ltd. v. The Union of India and others, vide its order dated 31st January, 2019 in Writ Petition No.3159/2019 (T-RES.) observed as under:- "The petitioner is before this Court seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran-1 form because of which the petitioner is deprived of the transitional credit of an amount of Rs. 9,74,57,80....