TaxTMI 
TaxTMI 
2022 (4) TMI 598
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....2020 for crediting the ITC on stock of goods for Rs. 11,83,309/- into the Electronic cash/Credit ledger of the petitioner. 2.It is the case of the petitioner that the petitioner is a manufacturer of Grey Woven Fabric. It is submitted that the petitioner purchased Cotton Grey Yarn from various parties in Tamil Nadu and that on the eve of implementation of GST, the petitioner had sufficient stock of raw materials and work-in-progress and therefore, the petitioner attempted to transition the proportionate input tax credit by filing TRAN-1 electronically under Section 140 of TNGST Act, 2017. 3.It is further submitted that by mistake, the petitioner filled up the details in part 7(d) of TRAN-1 filed under Section 140 of the TNGST Act/CGST Act,....
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....Order No.10/2017-GST 15.11.2017 Last date of revision of TRAN-1 extended till 31.10.2017. 5.It is submitted that the petitioner has approached only 18.06.2020 ie., long after the period of limitation. It is therefore submitted that there is no merits in this writ petition. 6.I have perused the records filed by the petitioner, which indicates that the petitioner has been regularly corresponding with the respondents and with the Help Desk of the GST web-portal. The Help Desk of the GST web-portal responded to the petitioner on 18.10.2018 and has informed the petitioner that the issue was resolved and the problem persist the petitioner should raise a web-ticket at http://selfservice.gstsystem.in/ or call at 0120-4888999. 7.A further com....
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....TRAN-2. This part is not applicable manufacturer or a service provider. Hence, the factual position may be informed. Further, you have stated that you have made several reminders and request, but so far this office has not received any letter or representation from you. Hence, copy of the same may be furnished to this office." 8.Subsequent to the aforesaid, the petitioner has sent a communication dated 18.06.2020 along with a copy of modified TRAN-1. The issue has been considered by this Court in W.P.(MD) No.15531 of 2020 (M/s.Ram Auto, represented by its Managing Partner, Dindigul, Vs. The Commissioner of Central Taxes and Central Excise, Madurai and another), vide order dated 16.02.2021. 9.The learned single Judge of this Court thereo....
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....pondent 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. 13.Needless to state, it is open for the Revenue to thereafter examine the legality / correctness or otherwise of the claim of credit stated to be earned under erstwhile regime and transitioned to GST by the respondent / assessee in accordance with law." 12.The High Court of Gujarat in the case of Jakap Metind Private Limited Vs. Union of India and others reported in (2020) 76 GSTR 220 (Guj), after considering Section 140 of the CGST and the Rules 117 and 120A thereof, was also granted the relief by referring to the decision of the Delhi High Court (M/s.Blue Bird....
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....ere is a consistent in all these cases (referred supra) to facilitate the assessee to utilize the credit, which would have been available prior to GST regime. As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully transitioned under the new regime while filing form correctly in TRAN-1. If the credit, which was availed during the regime that existed prior to 01.07.2017, it gives the indefeasible right to utilize such credit, even to those assessees, who were not under the taxable regime under the old Act, have been allowed to transition credit, as they were liable to pay tax. 15.The Hon'ble Supreme Court in the case of Collector of Central Excise, Pune and others V....