TaxTMI 
TaxTMI 
2022 (3) TMI 735
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.... in time on the input tax credit that was available on the date when the Tamil Nadu Value Added Tax Act, 2006 persists. The petitioner appears to have sent a representation on 26.06.2020 explaining the reasons for not filing Tran-1 form in time in terms of Section 140 of the C.G.S.T. Act read with the Rules framed thereunder and the relaxations of the Government announced from time to time. 3.The present Writ Petition is based on a decision of the Delhi High Court in Brand Equity Treaties Limited Vs. The Union of India and others [W.P.(C)No.11040 of 2018, dated 02.03.2020]. 4.Though the above said decision of the Delhi High Court has been appealed before the Hon'ble Supreme Court in S.L.P.(C)Nos.7425 - 7428 of 2020, it is noticed ....
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....asible in nature. The Hon'ble Supreme Court in Collector of Central Excise, Pune and others v Dai Ichi Karkaria Ltd. and others, (1999) 7 SCC 448, has held that credit availed under the provisions of the erstwhile Central Excise Act, 1944 and Central Excise Rules, 1944 are indefeasible and are intended to reduce the cascading effect of the tax to benefit the consumers. The Court held as follows:- ''18. It is clear from these rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is entitled to use the credit at any time thereafte....
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.... the purpose of allowing an existing assessee to transition the credit was only a facilitation under the provisions of the respective GST Act and the Rules made thereunder. Therefore, I do not find any merits in the impugned order. 11. Input tax credit and/or capital goods credit which was validly availed under the provisions of the respective enactments which got subsumed into GST enactment cannot be denied. It has to be allowed to be carried forward for being adjusted towards tax liability under the GST regime, if indeed such credit was validly availed lying un-utilized in either the CENVAT account or VAT returns prior to the implementation of GST. As mentioned above, the system is only intended to facilitate the industry. Merely....
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....le taxes ought not to be frustrated on the ground of technicalities. In view of the above, we are inclined to affirm the order of the learned Single Judge in directing the petitioner/respondent to enable the respondent herein to file a revised Form TRAN-1, by opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of issue this order.'' 14.In these circumstances, I am inclined to allow the writ petition not withstanding the fact that the petitioner has got an alternate remedy before the Appellate Commissioner against the impugned order, as the officers acting under the provisions of the GST Act are bound by limitation under the Act. 15. The respondents are therefore ....
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....such amounts were indeed available on the cut-off-date as of 30.06.2017 for being transitioned. 13.In view of the above, I remit the case back to the jurisdictional authorities to examine the credit in the respective returns of the petitioner which the petitioner claims to have attempted to transition by uploading TRAN-1 after the enactment of GST Act with effect from 01.07.2017 and come to an independent conclusion on the same. In case, credit on such input and/or capital goods existed and had remained unutilized on 30.06.2017 and could have been transferred if TRAN-1 was filed properly, then the proportionate amount shall be credited into the Electronic Credit Register of the petitioner, within a period of 90 days from the date o....