TaxTMI 
TaxTMI 
TaxTMI 
2022 (7) TMI 647
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.... the GST TRAN 1 either through portal or manually for the purpose of claiming transitional credit under Section 140 read with Rule 117 of the Central Goods and Services Tax Act, 2017 (for short, "CGST Act"). 3. The petitioner claims to be engaged in the business of selling and reselling two wheelers and three wheelers and also spare parts of Bajaj Auto. The petitioner claims that the petitioner has an excess input tax credit to the tune of Rs.61,98,787/- as on June 30, 2017. He claims that due to lack of awareness of the procedures, technical glitches and also the complex procedure, the petitioner though correctly uploaded the GSTR 1 form in time but could not put the digital signature thereon. Accordingly, the petitioner was not allowed t....
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....respondent nos.3, 4 and 5. 7. Heard the learned Advocates for the parties and considered the materials on record. 8. A registered person is entitled to carry forward 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. 9. The principal grievance of the petitioner is that his entitlement to input tax credit is being denied on technical ground for not putting the digital signature in the uploaded GSTR TRAN 1 form. It is well settled that entitlement of the petitioner to the input tax credit is a vested right and the same cannot be denied on account of procedural proble....
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....t Tax Credit. The Court noted it in paragraph 51 of the judgment of the Hon'ble Supreme Court. Further, the Court also took into 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 re....
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.... to comply with such directions. The decision in the case of Adfert Technologies Pvt. Ltd. (Supra) rendered by the High Court of 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 ma....