2018 (10) TMI 996 – DELHI HIGH COURT – TMI – Transitional credit/input tax credit – filing of TRAN-1/TRAN-2 – technical/system errors – Held that:- The present petitioner is one of the 213 entities which were allowed the facility and benefit of transitional credit – It is urged that the petitioner should first ensure that the credits which it otherwise is entitled to – both transitional and input credit as on 01.07.2017, are duly claimed and reflected in the place of its registration i.e. Mumbai in order to ensure that thereafter, the other centres where it is registered, can claim it.
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List on 16.10.2018. – W.P.(C) 8691/2018, CM APPL. 38569/2018 Dated:- 19-9-2018 – MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Petitioners Through: M
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t is stated that the transitional credit (input tax credit) otherwise available to it is set to lapse in September, 2018. The counsel for the GST Commissioner appearing on advance notice submits that the meeting of the IT Grievance Redressal Committee (ITGRC) on 21.08.2018 has sought to redress this problem. Learned counsel has relied upon the minutes of the meeting which records the issue as follows: 3.2 EVP, GSTN further elaborated the cases under the Category B, where no technical issues were found on the basis of logs in GST system, as below: xxx xxx xxx (d) In 2 cases sent by Nodal Officers, taxpayer had attempted downward revision of distributed credit in Table 8 of TRAN-1. The system was designed to allow only upward revision and not
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tails as per Annexures indicated in column No.4 and 6 of Table-1 respectively, subject to Law Committee recommendations regarding consequential benefits related to filing of TRAN-1/TRAN-2 and suggest ways to handle such situations, in a time bound manner as referred to it in 1st IT-GRC Meeting. Simultaneously, the IT-GRC decided not to allow remaining 127 cases mentioned at Table-2 in absence of evidence of technical/system errors in these cases as explained at para 3.2 above and details as per Annexures indicated in column No.4 and 6 of Table-2 respectively. It is pointed out that the present petitioner is one of the 213 entities which were allowed the facility and benefit of transitional credit. Learned counsel has drawn our attention at
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