TaxTMI 
TaxTMI 
2020 (3) TMI 155
X X X X Extracts X X X X
X X X X Extracts X X X X
....prayed for the following relief(s):- "7(a) direct the respondent authorities to allow the Input Tax Credit for the period from 1st April, 2017 to 30th June, 2017 as appearing in Tran1; (b) alternatively, direct the respondent authorities to permit the petitioner to revise tax return for the period from 1st April-2017 tp 30th June, 2017 such that the different Input Tax Credit left out owing to certain technical glitches can be claimed and further direct the respondent authorities to allow such Input Tax Credit to be carried forward in Tran-1 in view of the transitional provisions of the CGST Act; (c) Pending the admission, hearing and final disposal of this petition, direct the respondent authorities not to press ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orrect amount of ITC. 3.5 It is the case of the petitioner that online ACES did not permit the petitioner to file revised return for the second time. The petitioner, therefore, could not claim the ITC to the tune of Rs. 99,46,810/-. The petitioner, vide letter dated 09.11.2017, requested the Assistant Commissioner of Goods and Service Tax, Gandhidham to consider additional claim of ITC which could not be claimed since the ACES portal did not permit the second time revision of the return in Form ST3. 3.6 On 1st July, 2017, the Central Goods and Service Tax Act, 2017 (for short the "CGST Act2017") came into effect replacing the Service Tax Act. As per transitional arrangement for ITC, provision of Section 140 of the CGST Act-2017 is mad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rules1994"), an assessee may file a revised return in Form ST-3 within a period of 90 days from the date of submission of original return in Form ST-3. It was informed to the petitioner that when the original return is revised, no other option for second revision of the return is permitted as per Rules1994. The petitioner has filed this petition for appropriate direction to the respondents to permit the petitioner to avail ITC of Rs. 99,46,810/- under CGST Act-2017. 4. Heard Mr.Tushar Hemani, learned Senior Advocate assisted by Ms.Vaibhavi Parikh, learned advocate for petitioner and Mr.Ankit Shah, learned advocate for the respondents. 5. Learned Senior Advocate Mr.Tushar Hemani submitted that the respondents could not have denied the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the credit of ITC to which the petitioner is entitled to. 7. On the other hand, Mr.Ankit Shah, learned advocate appearing for the respondents relying upon the averments made in the affidavit-in-reply filed on behalf of the respondents submitted that once the original return is revised, there is no option in the Rules-1994 to permit the assessee to file second revised return, and therefore, the petitioner is not entitled to or not eligible to carry forward the amount of Rs. 99,46,810/-. The averments made in the affidavit-in-reply is quoted herein below:- "23. As per the provision under Rule 7B of the Service Tax Rules, 1994, the petitioner had revised the ST-3 returns on 17.09.2017 and accordingly the balance Cenvat Credit in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....regard to the terms of filing of revised service tax return for the second time, it would be germane to refer Rule 7B of the Rules-1994 which reads as under:- "7B (1) An asseessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of (ninety) days from the date of submission of the return under rule 7; (provided that the revised return for the period from the 1st day of April-2017, to the 30th day of June, 2017, shall be submitted within a period of forty five days from the date of submission of the return under rule 7. (2) An assessee who has filed filed the annual return referrred to in sub-rule (3A) of rule 7 by the due date may submit a revised return wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itioner to revise the Form ST-3 for the second time within prescribed period resulting into technical glitches is contrary with the provisions of Rule 7B of Rules-1994. 12. On one hand, when the ACES Portal did not permit the petitioner to file revised return for the second time due to which the claim of ITC to the tune of Rs. 99,46,810/- was not reflected in the last return in Form ST-3 filed by the petitioner and on the other hand, when the petitioner entered the correct amount of ITC including the amount of Rs. 99,46,810/- in Form Tran- 1 while claiming the ITC under CGST-2017, there is no mechanism whereby such claim can be verified by the system and as such there is difference in amount of ITC in the form of ST-3, in the system and ....