CENVAT credit through TRAN
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Case Title |
Chep India Pvt. Ltd Vs Union of India and ors |
|
Court |
Bombay High Court |
|
Honorable Judges |
Justice. K R Shriram |
|
Citation |
2022 (6) GSTPanacea 218 HC Bombay W.P.A. 1075 of 2021 |
|
Judgement Date |
27-June-2022 |
|
Council for Petitioner |
Vinay Shroff Rajat Gupta |
|
Council for UOI |
Jitender Mishra Dhananjay Deshmukh Jyoti Chavan |
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Council for State |
|
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Favour |
Assessee |
|
Section |
140 of CGST |
The Bombay High Court bench of Justice K R Shriram has held that assessee should be given a best possible manner process to take the credit of taxes in transitional provisional of which he is liable to credit.
FACTS OF THE CASE
In this case petitioner is requesting to grant of transitional credit of CENVAT credit which was lying to him till June 2017, either by fillingTRAN-1 electronically, manually or taking credit by filing GSTR 3B. A copy of letter signed from A C CGSTMumbai West to DC, IT grievance redressal committee Mumbai, the petitioner had already filed the TRAN-1 through Andhra Pradesh branch login instead of Maharashtra login where petitioner was holding centralized service tax registration and for the same reason the CENVAT credit not getting transferred into his credit ledger either of Maharashtra or Andhrapradesh.
CENVAT credit through TRAN
COURT HELD
If it is possible to open the portal to file TRAN or revised return in Maharashtra then an attempt should be made. And if it is not then competent officer shall communicate this within two weeks from this order to petitioner and thus the petitioner shall be allowed to take credit through GSTR3B. And the same approach shall be given by Calcutta HC in case Nodal Officer Vs Das Auto Center 2021.
CENVAT credit through TRAN
ANALYSIS OF THE JUDGEMENT
There shall be not restriction to take fair credit of tax by the assessee in any manner if he is aggrieved by any uncontrollable factor of time.
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