TaxTMI 
TaxTMI 
2022 (7) TMI 605
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.... 2017 (for short "CGST Act"). The petitioner claims to be an authorized Maruti Dealer and is duly registered with the CGST authorities as well as SGST authorities. The petitioner claims that post introduction of CGST Act with effect from July 1, 2017 the petitioner is entitled to carry forward Input Tax Credit in Form TRAN-1 for the period from July 1, 2016 to June 30, 2017 under Section 140 of CGST Act read with Rule 117 of CGST Rules. The petitioner claims that due to lack of awareness of the procedures, technical glitches and also that GST being a new and complex system to operate, the form relating to "Spares and Accessories" was incorrectly uploaded under Table 7(d) of TRAN-1 instead of 7(b). The petitioner claims that Input Tax Credi....
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.... Division Bench in the case of M/s. Das Auto Centre (supra) is still holding the field. He, however, submits that the Input Tax Credit can be allowed only after proper verification by the concerned authority. Heard the learned advocates for the parties and considered the materials on record. A registered person is entitled to carry forward Input Tax Credit as provided under Section 140 of the CGST Act read with Rule 117 of the CGST Rules. However, the claim of the petitioner that he is eligible for Input Tax Credit is subject to verification by the Assessing Officer. The principal grievance of the petitioner is that this entitlement to the Input Tax Credit is being denied on technical ground. It is well settled that the entitlement of the p....
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....o consideration the decision of the 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 7 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 C....
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....f Punjab and Haryana was challenged by 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 8 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....