M/S. GLOBAL CERAMICS PVT. LTD. VERSUS THE UNION OF INDIA AND 8 ORS.

Refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner – Section 140 of Central Goods & Service Tax Act, 2017 – HELD THAT:- The Nodal Officer, GST Division Range is directed to look into the aforesaid issue so that the petitioner can upload the correct figure and the revised GST-TRAN- 1 form so that he can get the benefit of the input tax credit.

Petition disposed off.

No.- WP(C) 814/2020

Dated.- March 13, 2020

MR. N. KOTISWAR SINGH J.

Advocate for the Petitioner : Mr. D Saraf

Advocate for the Respondent : Asstt.S.G.I.

ORDER  

Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for respondent Nos. 2, 7, 8 & 9.

The matter pertains to refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner in terms of Section 140 of Central Goods & Service Tax Act, 2017.

According to the petitioner, the petitioner is entitled to an amount of ₹ 13,11,274/- as input tax credit on the appointed day. However, because of erroneous uploading of a lesser amount of ₹ 3,11,274/-, though he is entitled to ₹ 13,11,274/- the petitioner is not getting the benefit.

According to the petitioner, the endeavour of the petitioner to upload the correct figure was declined by the system, because of which the petitioner approached the authorities, but the authorities are also not co-operating.

Mr. Choudury, learned Standing Counsel, Finance and Taxation submits that the matter relating to technical glitch in uploading correct figure of amount and the inadvertent error made by the petitioner will be looked into by the Nodal Officer, GST Division Range in spite of earlier refusal to do so, because of which the petitioner has approached this Court.

In view of the submission made by the learned Standing Counsel, Finance and Taxation Department, the Nodal Officer, GST Division Range is directed to look into the aforesaid issue so that the petitioner can upload the correct figure and the revised GST-TRAN- 1 form so that he can get the benefit of the input tax credit.

Accordingly, the present petition is disposed of in the light of the above submission made and direction issued.

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