SGST High Court Cases

GST – Revision of clerical error in TRAN-1, Denial of Transitional Credit – Revenue appeal against Single Judge order permitting assessee-respondent to revise the Form TRAN-1 - Revenue of the view that the respondent-assessee is not entitled to Cenvat Credit as the clerical error of filling the wrong figure in Column 6 of form TRAN-1 is fatal to the claim to transitional credit – HELD – the respondent had filed Form TRAN-1 in time and had also shown the correct amount in Column 5(b) of form TRAN-1. The only error is that in Column 6 of Form TRAN-1 – respondent-assessee have complied with the requirement of filing Form TRAN-1 within time, to transition credit legitimately earned under the erstwhile regime - there is substantial compliance with the requirements of Section 140 of the CGST Act which provides for transition of credit under the erstwhile regime to GST - The submission of the Revenue that the inadvertent mistake in filling in the wrong figures in Column 6 of Form TRAN-1 would prove fatal to the respondent's claim of ITC could frustrate the very objective of extending the benefit of transition of Input Tax Credit from the erstwhile regime - Input Tax Credit is a beneficial scheme which is framed in larger public interest - One cannot lose sight of the larger objective behind the ITC Scheme. Keeping the said objective in mind and also the fact that GST was a new law and there were a number of initial hiccups which was taken cognizance of by the Legislature and Executive and remedial actions were duly taken, the denial to transition of credit for a clerical mistake may not be warranted - the order of the learned Single Judge directing Revenue to enable the assessee to file a revised Form TRAN-1 by opening of the portal, is affirmed – the writ appeal is dismissed

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