The respondents are hereby directed to consider the claim of the petitioner for the amount of ITC of Rs.99,46,810/- manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of the order dated 07.02.2020 to revise the Form TRAN-1 to be filed online on or before 31.03.2020.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for directing the respondent to allow for remaining ITC as appearing in TRAN-1; to permit the petitioner to revise tax return, so that ITC left out owing to certain technical glitches can be claimed. The petitioner submitted that after filing of return, it was noticed that there were certain invoices remained unaccounted and consequently, ITC involved in such invoices could not be claimed. The petitioner filed revised Form ST-3, wherein certain ITC was claimed. The petitioner again tried to file second revise return for remaining ITC but the online ACES did not permit him to file revised return. It requested the respondent to consider additional claim of ITC. The petitioner filed TRAN-1 online, wherein the remaining amount of ITC was entered. The respondent vide notice dated 07.12.2018, asked to reverse or pay the differential amount of ITC and informed that no other option for second revision of the return is permitted as per Service Tax Rules1994. The court observed that differential ITC cannot be denied to the petitioner on the ground of technical glitches not permitting the petitioner to file second revised return, as there is no prohibition as per Rule 7B of Rules-1994. The respondents have failed to consider the aspect of technical glitches to reject the claim of the petitioner on the ground that the petitioner has no option to revise the return in Form ST-3 once the original return is revised by the petitioner.
Held that:- The Hon’ble High Court directed the respondents to consider the claim of the petitioner for the remaining amount of ITC manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of revising the Form TRAN-1 before 31.03.2020. Such exercise shall be completed by the respondents within a period of two weeks.
The respondents are hereby directed to consider the claim of the petitioner for the amount of ITC of Rs.99,46,810/- manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of the order dated 07.02.2020 to revise the Form TRAN-1 to be filed online on or before 31.03.2020.
Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner prayed for directing the respondent to allow for remaining ITC as appearing in TRAN-1; to permit the petitioner to revise tax return, so that ITC left out owing to certain technical glitches can be claimed. The petitioner submitted that after filing of return, it was noticed that there were certain invoices remained unaccounted and consequently, ITC involved in such invoices could not be claimed. The petitioner filed revised Form ST-3, wherein certain ITC was claimed. The petitioner again tried to file second revise return for remaining ITC but the online ACES did not permit him to file revised return. It requested the respondent to consider additional claim of ITC. The petitioner filed TRAN-1 online, wherein the remaining amount of ITC was entered. The respondent vide notice dated 07.12.2018, asked to reverse or pay the differential amount of ITC and informed that no other option for second revision of the return is permitted as per Service Tax Rules1994. The court observed that differential ITC cannot be denied to the petitioner on the ground of technical glitches not permitting the petitioner to file second revised return, as there is no prohibition as per Rule 7B of Rules-1994. The respondents have failed to consider the aspect of technical glitches to reject the claim of the petitioner on the ground that the petitioner has no option to revise the return in Form ST-3 once the original return is revised by the petitioner.
Held that:- The Hon’ble High Court directed the respondents to consider the claim of the petitioner for the remaining amount of ITC manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of revising the Form TRAN-1 before 31.03.2020. Such exercise shall be completed by the respondents within a period of two weeks.