TaxTMI 
TaxTMI 
2022 (4) TMI 597
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.... call for the records of the Respondent in Order-In- Original No.07/2020 (Refund) dated 28.05.2020 and quash the same as illegal and further direct the Respondent to permit the petitioner to amend/revise the Form GST TRAN-1 manually or online, by including the omitted amount CENVAT credit of eligible duties or grant refund of said duties." 2. It is noticed that the petitioner was required to file TRAN-1 in GST portal on or before 27.12.2017 which stood extended from time to time. However, petitioner did not file TRAN-1 in time. Instead, the petitioner sent a representation dated 15.03.2019 to the Commercial Tax Officer, GD-III and stated that the petitioner came to know that there was a technical error only through the findings of the or....
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....e on account of technical/system error faced by the petitioner while submitting TRAN-1 to the jurisdictional/proper officer, the petitioner has clandestinely claimed to reopen TRAN-1 and therefore, the jurisdictional/proper officer was not able to forward the petitioner's claim to the nodal officer so as to forward the same to the GSTN. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondent. 6. The Division Bench of the Court in the said case of Commissioner of GST and Central Excise, Assistant Commissioner of GST etc vs. Bharat Electronics Limited, vide order dated 18.11.2021, in W.A.No.2203 of 2021 against the order made in W.P.No.2937 of 2019 [Authored by....
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....oner with the following observations:- ''12.Thus, there seems to be a consistent view that if there is substantial compliance, denial of benefit of Input Tax Credit which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple 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-I, 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.'' 9.Considering the same, I am inclined to dis....
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....chi 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 thereafter when making payment of excise duty on the excisable product. There is no provision in the rules which ....
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....s 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 because the architecture of the Web Portal of GST has inherent limitation or does not allow a person to rectify a....
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....der 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 directed to either allow the rectification of TRAN-1 or in the alternative accept manual filling of TRAN-1 or make a suitable credi....