2019 (1) TMI 680 – DELHI HIGH COURT – TMI – Filing of TRAN-I Form – input tax credit – Section 140(3) of the Central Goods and Service Tax Act, 2017 – Held that:- The petitioner has asserted that substantial credit was available to it on the transactions which it conducted prior to 30.03.2017, for which the law entitled it to credit, it appears to the Court that the authorities have so far not looked into the merits of the claim for input credit but rather rejected his entire entitlement itself on the ground that the credit reflected in the electronic ledger does not show any figure – The conundrum which the Court is presented with here is that if the petitioner were to obtain a screenshot of the figures it had filled just before it actually uploaded TRAN-I, the Revenue would have then contended that those figures were inchoate as the document would not have been final and was merely at the stage of preparation.
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The Court is of the opinion that the respondents should disclose as
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o be to the tune of ₹74,96,069/- and ₹10.5 lakhs approximately], but rather that the electronic ledger reflected no figure at all, as credit available to it. 2. The affidavit filed on behalf of the respondent No.4/GST Network, which manages/administers electronic portal inter alia states as follows: 19.1 state that the non-availability of the CGST credit is not due to non-filing of the FORM GST TRAN-1. In this regard, it is reiterated that the Petitioner filed the FORM GST TRAN-1 but all the ITC fields were zero. It is denied that this is not due to the fault of the Petitioner. 3. The affidavit has also relied upon the minutes of the second meeting of the IT Grievance Redressal Committee, held on 21.08.2018, in New Delhi. It is submitted on behalf of respondent No.4 that the rationale for rejecting the petitioner s claim was that there was no technical defect or glitch and consequently, the figures provided did not entitle it for the reflection of any credit in the electron
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it conducted prior to 30.03.2017, for which the law entitled it to credit, it appears to the Court that the authorities have so far not looked into the merits of the claim for input credit but rather rejected his entire entitlement itself on the ground that the credit reflected in the electronic ledger does not show any figure. The conundrum which the Court is presented with here is that if the petitioner were to obtain a screenshot of the figures it had filled just before it actually uploaded TRAN-I, the Revenue would have then contended that those figures were inchoate as the document would not have been final and was merely at the stage of preparation. It also appears to the Court that after the electronic form is filled, no provision for its review was made available to the assessee before uploading it. The lack of this facility has complicated the issue, because if such facility or provision would be made available, the individual assessees could have obtained screenshots just be
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