HC directed that the due benefit of input credit of stocks, as on 1.7.2017, shall be given to the Assessee either by accepting the offline copy of Form Tran-1 submitted by the Assessee or by allowing him to resubmit the same on E-portal of the GSTN by providing opportunity to Assessee to do it now.
Section 140 of the CGST Act, 2017 — Transitional Credit – The appellant department filed appeal against the order of the learned Single Judge, dated 14.02.2020, allowing the Writ Petition filed by the Assessee, following the two judgments of the Punjab and Haryana High Court and Gujarat High Court, directed the Authorities of the Department to enable the Assessee to upload the requisite Form Tran-1 in order to avail the unutilized credit. The petitioner department submitted that unless the Assessee submitted evidence of facing any technical glitches in uploading the said Form Tran-1, his request for availing such "unutilized credit" under the said old tax regime could not be allowed. The court observed that the order of the learned Single Judge was a straight, correct and innocuous order. The Department is seeking to raise all kinds of technical and hyper technical pleas. The Court deprecate such practices of the Revenue Authorities in wasting the time of the court as well as wasting the resources of the State in filing such frivolous litigation.
Held that:- The Hon’ble High Court directed that the due benefit of ITC, as on 1.7.2017, shall be given to the Assessee either by accepting the offline copy of Form Tran-1 submitted by the Assessee or by allowing him to resubmit the same on E-portal of the GSTN by providing opportunity to Assessee to do it now. The present Appeal of Revenue is accordingly dismissed with a token cost of Rs. 15,000/- on the Appellants.