2019 (12) TMI 837

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....ICER FOR STATE GST, GOODS AND SERVICES TAX DEPARTMENT, PRINCIPAL NODAL OFFICER, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA FOR THE RESPONDENT : R2 BY SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORKR2-3, R5-6 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS R3 BY SRI.M.A.VINOD, CGC JUDGMENT As both these writ petitions involve a common issue they are taken up for consideration together and disposed by this common judgment. 2. The petitioners in both these Writ Petitions were assesses under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime pursuant to the....

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....ntention that the substantial rights available to them under the GST Act cannot be deprived solely on account of a technical lapse that was occasioned at the instance of the respondents. 3. Through statements filed on behalf of the respondents, it is stated that the complaints with regard to system error and the alleged inability of assessees to upload the necessary details for carrying forward the credit earned by them under the erstwhile regime to the GST regime on or before 27.12.2017, were considered by the respondents, who have the wherewithal to ascertain whether an assessee had in fact made an attempt to log into the system or not. It is stated that system log maintained by the respondents clearly reveals cases where an assessee at....

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.... them under the erstwhile regime. I also take note of the decision of the Delhi High Court in Blue Bird Pure Pvt.Ltd. V. Union of India and Others [(2019) 68 GSTR 340 (Delhi)], and the decision of the Himachal Pradesh High Court dated 16.11.2019 in CWP No.2169 of 2018 (Jay Bee Industries Vs. Union of India and Others), which take the view that accrued tax credits cannot be denied or varied on account of procedural defects cited by the respondents. In particular, it was noticed in those judgments that the GST system was still in a trial and error phase as far as its implementation was concerned, and there were a large number of dealers approaching the High Court expressing difficulties in filing return, claiming input tax credit etc., throug....