Grievance of petitioner is that he is being denied the benefit of input tax credit for having entered the details in wrong column. Since the petitioner did not correctly enter the details, the petitioner was not given the consequential credit under the new GST regime. Therefore, respondent will verify the correctness of the averments set out in communication. Upon the third respondent being satisfied with the correctness of the same, the third respondent will grant the relief as sought for by the writ petitioner.
Section 140 of the CGST Act, 2017- Transitional Credit -– The petitioner for availing transitional credit filed GST TRAN-1 but instead of entering the details under column 7(a), the petitioner erroneously entered the details against column 7(d). The column 7(d) pertained to cases of stock of goods not supported by invoices/documents evidencing payment of tax, whereas he was having the necessary invoices/documents evidencing payment of tax. Since the petitioner did not correctly enter the details, he was not given the consequential credit. The petitioner requested the jurisdictional officer on 17.10.2018 and submitted that the mistake committed was purely inadvertent and furnished all details for verification. After verification, the jurisdictional officer gave a finding that taxpayer's request was genuine and that the mistake committed by them was unintentional and recommended their case to GSTN for consideration. But nothing further took place. The petitioner reiterated their request vide letter dated 18.12.2019 and 30.01.2020 to the first respondent. The respondent submitted that the petitioner was given time till 27.12.2017 to set right any mistake that might have been committed by them but he did not avail the opportunity. The court relied the decision of the Hon'ble Division Bench of the Delhi High Court in W.P.(C) No.3798 of 2019 (M/s.Blue Bird Pure Pvt. Ltd. Vs. Union of India and Others).
Held that:- The Hon’ble High Court set aside the communication impugned in the writ petition. Further, directed the second respondent to forward the petitioner's application to the third respondent without any delay, who will verify the correctness and on being satisfied he will grant the relief as sought. The entire exercise shall be concluded within a period of twelve weeks.