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 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 all facts are similar to the order passed by them in Writ Petition (St.) No.3705 of 2020 and Respondents have found the Petitioner to be eligible for credit amounting to Rs. 10,11,913/-.
Held that:- The Hon’ble High Court directed the Respondents to accept the TRAN-1 filed by the Petitioner and to give the due ITC of Rs. 10,11,913/- in the electronic credit ledger/input tax credit of the Petitioner within two weeks.