Merely because there were no technical glitches in the GSTN with respect to the Petitioner’s TRAN-1 which was admittedly filed in time, the claim of the Petitioner, if it was otherwise eligible in law, cannot be rejected for no apparent fault on the part of the Petitioner.
Section 140 of the CGST Act — Transitional Credit – The petitioner challenged the denial of transitioning the credit of Rs. 17,07,673/- after the submission of declaration in Form GST TRAN-1 on 27th December, 2017. The petitioner prayed for directions to respondent for transitioning the credit of Rs. 17,07,673/- into the Petitioner’s electronic credit ledger in by way of permitting the Petitioner to resubmit Form GST TRAN-1 electronically or manually, or in the alternative by permitting the Petitioner to avail the credit of Rs. 17,07,673/- in FORM GSTR-3B. The court observed that the Petitioner filed GST TRAN-1 on 27th December, 2017 successfully. The credit of Rs. 17,07,673/- has not been transitioned in the Petitioner’s electronic credit ledger despite the successful filing. Despite making grievance to the authorities, the Petitioner did not receive any positive response.
Held that:- The Hon’ble High Court allowed the petition and directed the Respondents to consider the petitioner’s claim after physically or otherwise verifying the amount of VAT for transitioning the credit of such amount into the Petitioner’s credit ledger/ electronic credit ledger within four weeks.