This court directed the respondents to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner filed form TRAN-1 declarations. However, the ITC available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The matter was taken up for consideration by the IT Grievance Redressal Committee. The respondent counsel submitted that the dealers have not proved that failure to successfully upload was due to technical glitches in the portal. A learned Judge of the this High Court vide Order dated 14.02.2020 in W.P.No.3328 of 2020, had held that as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches”. The Hon'ble Division Bench vide Order dated 23.09.2020 dismissed the writ appeal filed by the department.
Held that:- The Hon’ble High Court directed the respondent to take up the matter once again with GSTIN and ensure that the credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.
This court directed the respondents to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner filed form TRAN-1 declarations. However, the ITC available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The matter was taken up for consideration by the IT Grievance Redressal Committee. The respondent counsel submitted that the dealers have not proved that failure to successfully upload was due to technical glitches in the portal. A learned Judge of the this High Court vide Order dated 14.02.2020 in W.P.No.3328 of 2020, had held that as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches”. The Hon'ble Division Bench vide Order dated 23.09.2020 dismissed the writ appeal filed by the department.
Held that:- The Hon’ble High Court directed the respondent to take up the matter once again with GSTIN and ensure that the credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.