TaxTMI 
TaxTMI 
2020 (10) TMI 463
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....are Appellants before us, to do the needful forthwith to enable the Assessee to upload the requisite Form Trans 1 in order to avail the unutilized credit under the new GST regime, which was introduced with effect from 1 July 2017. 2. Paragraphs 5 to 8 of the learned Single Judge is quoted below for ready reference :- 5.The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to understand as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches. 6.Though Goods and Service Tax has been introduced to streamline multiple revenue enactments, the mass of litigation that Rule 117 has generated, has defeated the very object and purpose of the enactment. Transition, by itself, does not vest any right in the assessee. It is only utilisation of credit that does, and such utilisation is subject to verification and assessment by an Assessing Officer. It is thus vital that the distinction between transition of a credit and utilisation of such cre....
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....issue in trans-1 on gst portal. To resolve this issue, please contact the GSTN helpdesk at [email protected] or call at 0120-4888999. Thanks and Regards, 5. When the said effort of the Assessee did not succeed, he submitted a letter to the Superintendent of Central Tax, Chennai, on 6 February 2018, which was sent by registered post on 09.02.2018, which reads as under :- The Superintendent of Central Tax M.M.Nagar Division, MM Nagar Range Chennai Outer Centre, 3rd Floor 40, Ranga Colony Rajakilpakkam Chennal - 600073 Sub: Manual Tran-1 filed - Redg. Ref : GST# 33AAGCS9485A1ZA. Dear Sir, We would like to inform you that due to server Issue, we were unable to file Tran-1 before the due date and after which the option for filing has been disabled. The issue has been addressed to CBC Mitra (Helpdesk) and below is the request ID for request your reference Request ID# 20171228912950 Hence we have filed manually to the local GST authority. Enclosing the manually Tran-1 for your reference. Kindly accept the same and do the needful on the above. ....
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....ze that unless the Assessee submitted evidence of facing any technical glitches in uploading the said Form Trans -1, his request for availing such "unutilized credit" under the said old tax regime, which was substituted by the new GST Regime, with effect from 1 July 2017 could not be allowed and therefore, the Assistant Commissioner, GIST South Kendra, was justified in rejecting the said prayer of the Assessee. In the rejection letter dated 01.01.2020, the Assessee's letter dated 14.11.2019 was also referred. The letter dated 14.11.2019 sent by the Assessee to the Nodal Officer is also reproduced below for ready reference:- To ....
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....e: Hi Team, As discussed, am unable to file Tran-1 in the GST portal for the past 3 days. Filing pending for CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PRIVATE LIMITED (GST# 33AAGCS9485A1ZA) Even I tried today to file the same, but the option is not enabled. Requesting you to resolve the issue by help us (sic) in getting the same filed. Thanks & RegardS, Felix.T Finance Execütlve Checkpoint ALS India Pvt Ltd A1-D, Industrial Complex, Anna Salai, Maraimalai Nagar, Kancheepuram Dist, Tamil Nadu, India Cell: 9600013632 To the above, mail we received following response: "From:[email protected]<cbecmitra.helpde [email protected]> Sent:28 December 2017 21:35 : To : Felix T <[email protected]> Cc.Nirmala Jayakumar <[email protected]> subject : Unable to file Tran-1 GST# 33AAGCS9485A1ZA / 20171228912950 Dear Sir/Madam Your Request ID is 20171228912950 Thank you for writing to us at CBEC Mitra Helpdesk. We received your support request, and we understand that y....
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....T Tran-2, to enable it to aim transitional credit of eligible duties in respect of inputs and capital goods held in stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as, CGST the Rules). 9.It is respectfully submitted that declaration of the due date contemplated under Rule 117 of the CGST Rules to claim the transitional credit is being procedural in nature and thus merely directory and not a mandatory provision and kindly provide us the ad-interim relief as prayed for in the above para. 10. It is further submitted that when the Indirect Tax regime transitioned from the Central Excise regime to the Goods and Services Tax regime, the CGST Act, 2017, allowed carry forward of the CENVAT credit on the duty paid stock on the appointed day, i.e. 1st July 2017 because the intention of the Government was not to collect tax twice on the same goods. It is pointed out that in such cases, it was provided that the credit of the duty/tax paid earlier would be admissible as credit. 11. Also the phrase,"technical difficulties ....
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....vailed, and submitting of manual declaration in Tran-1, as done with the communication dated 6 February 2018, cannot be accepted. 11. The learned Counsel for the Respondent/Assessee supported the impugned order of the learned Single Judge. 12. Having heard the learned Counsel for the parties, we are constrained to observe that the Revenue Department, cannot be permitted to file such frivolous appeals by way of intra court appeals. The documents discussed above and quoted by us clearly establish beyond doubt that the Assessee had been making bona fide efforts to upload his declaration Form Tran 1. However, having faced technical glitches in the same, he was not only redirected to the help desk of the GST Department in the first communication dated 28 December 2017, where his request was registered as ID No.20171228912950, but the same does not appear to have been responded at all. Instead of solving the problem of their own infrastructure and technical glitches, the authorities created all kinds of problems by remaining a silent spectator and making the Assessee to run from pillar to post, against the clear intention of the Government to allow credit of the un-utilized inpu....