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The Tax Publishers 2022 TaxPub(GST) 1486 (Guj-HC)
CENTRAL GOODS SERVICE TAX ACT, 2017
Section 141
Where assessee filed writ petition allowing him to furnish form Tran-1 //
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Transitional Input tax credit - Assessee failed to file Tran-1 due to technical error - Validity -
Assessee filed Form Tran-1, however, on account of technical error in the on-line portal, the same was not received and could not be filed resulting into loss of transition input tax credit. Thereafter, he approached authoities several times to allow carry forward of Cenvat credit through Tran-1. Aggrieved by no response from authorities assessee file petition to direct the revenue to permit him to again file manually Form Tran-1 for declaring and transferring Cenvate credit amount as Input Tax Credit (ITC) to his electronic credit ledger. Held: In view of the decision of the Supreme Court in UOI v. Filco Trde Center, the writ petition was disposed of.
Followed:UOI & Anr. v. Filco Trade Centre Pvt. Ltd. & Anr. [Special Leave to Appeal No. 32709--327010 of 2018] : 2022 TaxPub(GST) 1118 (SC).
REFERRED : UOI & Anr. v. Filco Trade Centre Pvt. Ltd. & Anr. [Special Leave to Appeal No. 32709-327010 of 2018] : 2022 TaxPub(GST) 1118 (SC).
FAVOUR : In favour of assessee.
A.Y. :
IN THE GUJARAT HIGH COURT
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