TaxTMI 
TaxTMI 
2021 (7) TMI 911
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....led input tax credit in accordance with law. 2. The writ petition was filed by the respondent herein, seeking a direction for credit of the input tax balance lying in the writ petitioner's CENVAT Credit Ledger as on 30-06-2017 to its Electronic Credit Ledger under the GST regime. It was pleaded that, to avail the transitional benefit of transfer of unavailed CENVAT credit to the electronic credit ledger under the GST regime, the writ petitioner had attempted to file GST TRAN-1 Form on 26-09-2017, as per Ext.P3, though without success. Further attempts also ended in failure resulting in the writ petitioner unable to take credit of the input tax balance lying in its CENVAT credit ledger as on 30.6.2017 to the electronic credit ledger. Petiti....
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....spondents that there was an IT-related glitch that was noticed by the Department. The said technical glitch prevented bonafide attempts to comply with the process of filing forms or returns all over the country. It was for this purpose that a Redressal Committee was formed. On a perusal of Ext.P3, it is seen that petitioner had, in fact, emailed to the help desk at GST along with the screen shot of the error pointed out, requesting their assistance to complete the filing process. Ext.P3 email is dated 26-09-2017. In view of Ext.P3, the statement of the appellant that there was nothing on record to suggest that the petitioner had made efforts to file the declaration between the period 01-07-2017 to 27-12-2017 is not entirely correct. 7. Und....
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....ched its pinnacle in our country. Technical glitches at the transition stage to GST should not affect above said statutory right of dealers. Attempt must always be made not to deprive a dealer from a bonafide claim, through technicalities. In the wake of the transition period to GST and the switching over to the electronic portal, admittedly glitches had occurred. In such instances, the department should have, while assisting the assessees, acted with alacrity and promptness rather than deny bonafide claims. 10. The issue raised in this writ appeal being technical in nature, it is only in the interest of all that such technical issues do not stand in the way of rendering justice. Keeping in perspective the contentions in the case, we are o....
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....ion Bench of Gujrat High Court in the case of Siddharth Enterprises v. The Nodal Officer 2019 TIOL 2068 has dealt with issue involved at length. It has been held that denial of credit of tax/duty paid under existing Acts would amount to violation of Article 14 and 300A of Constitution of India. Unutilized credit has been recognized as vested right and property in terms of Article 300A of the Constitution of India. We deem it appropriate to reproduce relevant extracts as below: "33. In our opinion, it is arbitrary, irrational and unreasonable to discriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in the pre-GST regime and post-GST regime and, theref....