2022 (8) TMI 1146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istributor (ISD) of the balance of Service Tax/ Excise Duty as on 30.06.2017. 2. Since filing declaration in Form GST TRAN-1 was the only route for transitioning of the accumulated CENVAT credit balance in the ISD registration under the erstwhile service tax regime, Petitioner had filed the declaration in Form GST TRAN-1 for transitioning the credit of Rs.2,12,20,870 under Section 140 of the CGST Act within the prescribed time and in the prescribed manner. 3. The transition of the aforesaid CENVAT credit was permitted and the said balance of Rs.2,12,20,871 got credited to the Electronic Credit Ledger ("ECL") of the ISD registration on the GST common portal. Vide Letter F.no.V/CGST/NM/Dn.-1/R-1/TRAN-1/APAR/226/18-19 dated 13.02.2019, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 2017; (ii) ISD registration under the GST regime does not enjoy the status of an assessee obtaining registration under GST for carrying out his business, and (iii) ISD registered under GST is not eligible for ITC under Section 16 as he is not using the inputs in the course of or furtherance of his business for making taxable supplies as ISD. 7. It is Petitioner's case that there is no dispute with regard to eligibility of Petitioner to the claim and/or transition the aforesaid Credit. The entire dispute only pertains to the procedure for transition of the said CENVAT credit by the ISD unit and its distribution to the other units of Petitioner. It is not the case of the department, that Petitioner has transitioned/ distributed ineligi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). 3. GSTN has to ensure that there are no technical glitch during the said time. 4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. 5. Thereafter, the allowed Transitional credit is to be reflected in the Electron....