2022 (2) TMI 1215

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....oods Credit could not be successfully transitioned as the petitioner committed a mistake while uploading the TRAN-1 Form in time. 2. It is the case of the petitioner that the petitioner had successfully filed TRAN-1 Form within the prescribed time limit. However, by mistake the petitioner committed typographical error by claiming credit against inputs and capital goods to the extent of Rs. 4,82,086/- and Rs. 3,74,862/- respectively. 3. It is submitted that the petitioner had escalated the issue to the Nodal Officer, IT Redressal committee, GST Bhawan and by a communication dated 07.01.2020, the respondent had informed the petitioner that CBIC's Circular No.39/13/2018-GST dated 03.04.2018 and Standard Operating Procedure issued by the ....

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....refore, the writ petition is devoid of merits. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and perused the provisions of the respective GST enactments of the year 2017 and the rules made thereunder. 9. The credit which was earned by a registered dealer or an assessee under the erstwhile Tamil Nadu Value Added Tax Act, 2006, Central Excise Act, 1944 and Finance Act, 1994 r/w CENVAT Credit Rules, 2004 are indefeasible 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 A....

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....titioner had admittedly filed Form GST TRAN- 1 on time viz., 16.11.2017 but with mistakes. If the system which has been put in place to implement the provisions of GST and the Rules made thereunder does not facilitate rectification of mistakes in TRAN-1, such input tax credit has to be refunded back as retention of such amount by the department would be contrary to Article 265 of the Constitution of India. It would amount to collection of tax without authority of law. Ultimately 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 capita....

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....#39;ble Mr.Justice Mohammed Shaffiq while sitting along with Hon'ble Mrs.Justice Pushpa Sathyanarayana], the Hon'ble Division Bench examined a large number of case laws and held as under:- "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-1, by opening of the portal and that such exercise i....