2024 (3) TMI 1213

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....al lies in a very narrow campus. 3. The appellants were registered dealer under the provisions of the erstwhile Value Added Tax Act and subsequently under the GST Act. 4. While filing the return in TRAN-1 it appears that the appellants entered the amount in a wrong table due to technical misunderstanding, as a result of which, the credit of Rs. 46,91,982/- was credited to the CGST account. 5. The appellants having realised the mistake submitted a representation to the authority on 16.11.2022 requesting to provide them the facility of filing TRAN-1 and 2 which are available on the GST Portal till 30th November, 2022 and accordingly, submitted the same. Prayer was also made to defer the proceedings under Section 73(5) of the Act. ....

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....curred. The authority has gone to the extent of making an observation that the appellants are entitled to transitional credit to the extent of Rs. 2,05,715/-. Further, the authority also records that the officers of the department did not advise the appellants at the appropriate time or provided them guidance to sort out the problem by lodging a complaint before the Nodal Officer of IT Grievance Redressal Mechanism, Kolkata CGST & CX Zone. Ultimately, the adjudicating authority has confirmed the demand. 10. The question would be as to whether on account of such a technical error which undoubtedly is an inadvertent error can the appellants be denied the transitional credit. This issue is no longer res integra and has been considered by se....

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....od of legislation and admittedly several glitches occurred even from the part of the department. Further, it was pointed out that the courts have repeatedly held that the said period as a trial and error phase as far as implementation of the statute was concerned and the taxpayers were also in a state of confusion, during the relevant period. The court also took note of the decision in the case of Brand Equity Treaties Limited and Others v. Union of India and Others reported in 2020 (38) G.S.T.L. 10 (Delhi) where the problems could be attributed either to the failure of the system maintained by the department or on the inexperience of the assessees in the ways and means provided by the new regime. It was noted that the court went on to obse....