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Allowance of transitional credit on the stock where tax has been paid under the VAT Act.

Transitional Credit — Section 140 of the CGST Act, 2017—The petitioners filed writ for reopening the portal of the Department, to facilitate uploading of FORM GST TRAN-1. They submitted that the last date to upload was preponed and they had uploaded certain details but not the Form as such. The Department submitted before the learned Single Judge that Circular No.39/13/2018-GST dated 03.04.2018 has been issued to take care of the technical glitches that occurred in uploading the Form. The learned Single Judge directed consideration under the aforesaid Circular, which was rejected by the respondents on the ground that the dealer had uploaded the Form and claimed input of excise duties paid for the stock held, purchased directly from the manufacturers and hence they do not come under the ambit of the Circular. The petitioner admitted that they uploaded FORM GST TRAN-1 and sought input tax credit relatable to the Excise Duty paid insofar as the stock retained with them which they purchased from the manufacturers directly and realised their folly in having not included the VAT component for which they have a valid claim for input tax, along with FORM GST TRAN-1. The petitioner relied on judgment of this Court in Goods and Services Tax Network V. Leo Distributors (2020 (4) KLT 45) [2020] 25 TAXLOK.COM 039 (Kerala).
Held that—the Hon’ble High Court referred the matter to the learned Single Judge bench and permitted the writ to be withdrawn on the request of the petitioners.—C. Prasannakumaran Unnithan, Leena P. Nair, Proprietrix Vs. GST Council, The Commissioner, Commissioner of State Tax, GST Council And Others [2020] 27 TAXLOK.COM 012 (Kerala)