TaxTMI 
TaxTMI 
TaxTMI 
2021 (12) TMI 835
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....AN 1 of 2020 (Old CAN 5829 of 2020) With I.A. No. CAN 2 of 2020 (Old CAN 5832 of 2020) M.A.T. 535 of 2020 With I.A. No. CAN 1 of 2020 (Old CAN 5837 of 2020) With I.A. No. CAN 2 of 2020 (Old CAN 5840 of 2020) M.A.T. 543 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CA N 2 of 2020 M.A.T. 544 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 546 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 549 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 550 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 551 of 2020 I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 558 of 2020 With I.A. No. CAN 1 of 2020 I.A. No. CAN 2 of 2020 M.A.T. 568 of 2020 I.A. No....
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.... Sanajy Kr. Karn & ors. Union of India Vs. Shri Amitava Biswas & ors. Union of India Vs. M/s. Ray Indra Chandra & ors. with Principal Commissioner, Central Goods and Services Tax and Central Excise , Kolkata North Commissionerate, GST Bhawan Vs. M/s. Hazemag India Pvt. Ltd. & Ors. The Union of India Vs. Amit Tibrewal & ors. Nodal Officer, Joint Commissioner, CGST, GST Bhawan Vs. Sumita Ghosh & ors. Union of India Vs. M/s. Krishna Hi-tech Infrastructure Pvt. Ltd. & ors. Union of India Vs. M/s. Rene Impex Pvt. Ltd. & ors. Commissioner, CGST Vs. Indo East Corporation Pvt. Ltd. & Ors. Union of India Vs. Mrinal Ghosh & ors. The Hon'ble Justice T.S. Sivagnanam And The Hon'ble Justice Hiranmay Bhattacharyya For the Appellants : (in all appeals) ....
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....ay have a peculiar problem but the common feature in all the writ petitions is that on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on account of other connectivity issues or when the assesses/dealers are located in remote corners of the State Form TRAN-1 could not be uploaded in time or in appropriate form. The other common but most important feature in all these cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem. In this factual background, we require to examine as to whether the order or direction passed by....
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....e High Court of Bombay in the case of Heritage Lifestyles and Developers Pvt. Ltd. vs. Union of India reported in 2020 SCC 43 GSTL 33 (Bombay). The Court after taking note of the decision rendered by other Hon'ble High Courts had dismissed the appeal filed by the State and directed the revenue to enable the writ petitioners to file revise Form TRAN-1 by opening the portal within the time frame. Further time was granted to examine the legality or correctness or otherwise of the claim of Input Tax Credit under the erstwhile regime and transition to GST of the revenue. The other recent decision is that of the High Court of Allahabad in the case of Ratek Pheon Friction Technologies Pvt. Ltd. vs. Principal Commissioner reported in (2021) 130 Ta....
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....y the Union of India before the Hon'ble Supreme Court and the Special Leave Petition was dismissed. Thus, we are fully convinced that the decision which were rendered above have clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled to credit on account of transition to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. We note from the directio....