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The high court directed the Respondents to accept the TRAN-1 filed by the Petitioner and to give due credit of the input tax credit

Section 140 of the CGST Act — Transitional Credit – The petitioner prayed for allowing ITC pursuant to the Board Circular No. 39/13/2018-GST dated 3rd April, 2018 and challenged the vires of Rule 117 and Rule 118 as null and void and ultra vires Section 140 (1), Section 140 (3) and Section 9. The petitioner prayed for directions to Respondents to either accept copy of TRAN-1 in physical form and give due credit from back end or allow to file the declaration under TRAN-1 electronically and reflect the said ITC in the electronic credit ledger / input tax credit account. The Petitioner could not file the TRAN-1 by 27.12.2017 due to lack of awareness of the procedures, technical glitches. The court observed that the respondents admitted that Petitioner is eligible for ITC but have rejected the claim because the ITGRC has not approved it saying that the tax payer has neither tried for saving/submitting or filing TRAN-1. There is no further explanation or clarification on this issue by the Respondents. Held that:- The Hon’ble High Court directed the Respondents to accept the TRAN-1 filed by the Petitioner and to give the due of input tax credit of Rs. 78,62,466/- in the electronic credit ledger/input tax credit of the Petitioner within two weeks.
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