Towards the ruling for the assessee beneath the GST regime, a division bench of the Bombay High Court comprising K. R. Shriram & Milind N. Jadhav has specified the department to permit the transitional credit via GSTR-3B.
The applicant, Chep India Private Limited arrived at the Court asking for the direction to carry forward transitional credit of Rs. 84,53,085 credit of CENVAT via permitting the applicant to file a declaration in form GST TRAN 1, either electronically or manually, or be allowed to take the credit through monthly return GSTR-3B.
The applicant would furnish TRAN 1 via Andhra Pradesh branch login instead of Maharashtra branch GST login in which the applicant holds the centralized service tax registration.
The same will be directed to the CENVAT credit balance of the eligible duties at the finish of the month of June 2017 not getting transferred in the electronic credit ledger of either the Maharashtra branch or Andhra Pradesh branch.
In fact, Assistant Commissioner had forwarded the representation to the Deputy Commissioner (GST) of the I.T. Grievance Redressal Committee for subsequent required action.
The division bench sees that if there would be any possibility to open the portal so that the taxpayer might be able to furnish the TRAN 1 return or amend the return or re-revised in Maharashtra, a trial must be performed for the same.
Read Also:- Bombay High Court Permit Taxpayer to Revise GST TRAN-1 Form
If the same would not be possible or feasible, the related assistant commissioner will communicate that to the applicant within two weeks of uploading the same order.
In that case, the applicant must be allowed to make the unused credit in its GST 3B forms to get furnished on the monthly grounds. We see that an identical approach would be chosen by the Hon’ble High Court at Calcutta in Nodal Officer, Jt.
Commissioner, IT Grievance, GST Bhavan Vs. M/s. Das Auto Centre in its judgment pronounced on 14.12.2021. an Identical view would have opted via Panjab & Haryana High Court in the case of Hans Raj Sons Vs. Union of India reported in 2020 (34) G.S.T.L. 58 (P & H).
Towards Applicant Mr Vinay Shroff and Mr Rajat Gupta appeared. Purchase the books of essential tax practice with the exciting offers.
in, under the GST compliance inside the ruling for the assessee, a division bench of the Bombay High Court comprising K. R. Shriram & Milind N. Jadhav rendered the Department to permit the transitional credit via GSTR-3B.
The applicant, Chep India Private Limited has asked the Court sought for the direction to carry forward transitional credit of Rs. 84,53,085/- credit of CENVAT by allowing the petitioner to file the declaration in form GST TRAN 1, either electronically or manually, or allowed to avail the credit through monthly return GSTR-3B.
The applicant has furnished TRAN 1 via Andhra Pradesh branch login rather than Maharashtra branch GST login in which the applicant was holding centralized service tax registration.
The same would result in their CENVAT credit balance of qualified at the finish of June 2017 not being transferred in the electronic credit ledger of credit of either the Maharashtra branch or Andhra Pradesh branch.
The Assistant Commissioner had delivered representation to the Deputy Commissioner (GST) of the I.T. Grievance Redressal Committee for further necessary action.
The division bench sees that if the same is possible to open the portal so that the taxpayer might enable to furnish his GST TRAN 1 return form or the amended return or the re-revised return in Maharashtra a trial must be performed for the same.
If the same does not possible the related assistant commissioner will talk about it to the application within the 2 weeks of the uploading of the order.
In this case, an applicant must be allowed to make unused credit in its GST 3B forms to be furnished on the monthly grounds. The same approach would be opted by the Hon’ble High Court at Calcutta in Nodal Officer, Jt.
Commissioner, IT Grievance, GST Bhavan Vs. M/s. Das Auto Centre in its judgment pronounced on 14.12.2021. A similar view also has been chosen via Panjab & Haryana High Court in the case of Hans Raj Sons Vs. Union of India reported in 2020 (34) G.S.T.L. 58 (P & H).
Mr Vinat Shroff and Mr Rajat Gupta emerged as the applicant. Purchase the books of the essential tax practice with the thrilling”,
