2019 (11) TMI 1086

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....Order / Decisions)<br>Dated:- 18-11-2019<br>WP(C). No. 21008 OF 2019(A) - -<br>GST<br>JUSTICE A. K. JAYASANKARAN NAMBIAR, JJ. For The Petitioner : ADVS. SRI. G. SIVADAS (Sr. ), SRI. SHAJI THOMAS AND SRI. JEN JAISON For The Respondents : GOVERNMENT PLEADER SMT. M. M JASMINE JUDGMENT The petitioner, the South Indian Bank Limited, is before this Court aggrieved by Ext.P1 letter dated 15.05.2019 issued by the 5th respondent, whereby the latter rejected the request of the petitioner to correct a bona fide error which occurred while filing Form GST TRAN -1, on account of which the eligible credit under the earlier indirect tax laws could not be transferred to the petitioner in the GST regime. It is the case of the petitioner in the Wr....

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.... GSTIN of the assessee to whom the credit had to be transferred. The said defect is stated to be non-rectifiable, and therefore, the 5th respondent expressed its inability to assist the petitioner in the matter of transfer of credit. 2. It is the further case of the petitioner that the inability of the petitioner to provide the details of the purchase invoices, on the strength of which credit was taken under the erstwhile regime, is also cited as a reason for not entertaining the application submitted by the petitioner for transfer of credit. It is submitted that while such details are no longer available with the petitioner, the availment of credit under the erstwhile regime was never in dispute and the returns filed by the petitioner d....

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....ment Counsel for respondents 1 and 3 and also the learned Government Pleader appearing for the official respondents of the State. 5. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that it is not in dispute in the instant case that the input tax credit accumulated in the account of the petitioner was validly taken during the pre-GST period. The returns filed by the petitioner during the relevant period have all been accepted by the revenue authorities and, in the absence of a requirement to migrate to the GST regime, the petitioner would have been able to distribute the credit to its various branches through the input service distribution mechanism that was in place prior ....