GST Council to resolve issue of transitional credit not reflected in Electronic Credit Ledger due to technical glitches: Madras HC

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  • Last Updated on 24 August, 2021

Transitional provisions under GST

Case details: J. Saraswathiammal Powerloom v. Goods & Service Tax Council, New Delhi - [2021] 129 183 (Madras)

Judiciary and Counsel Details

    • N. Sudalaimuthufor the Petitioner. 
    • R. AravindanG. Arjunan, Govt. Adv., V. Malaiyendran, Central Govt. Standing Counsel and K. Gokul, Central Govt. Standing Counsel for the Respondent.

Facts of the Case

The petitioner was dealers registered under the Tamil Nadu Value Added Tax Act, 2006 and after implementation of GST, it filed form TRAN-1 declarations. However, Input Tax Credit available to them was not carried forward in Electronic Credit Ledger. It filed representation before nodal officers and the matter was taken up for consideration by the IT Grievance Redressal Committee. But the department denied relief. It was submitted that since petitioner had not proved that failure to successfully upload was due to technical glitches in portal, petitioner could not be granted relief.

High Court Held

The Honorable High Court observed that the stand of Revenue was too narrow and technical, as, assessee could not be expected to have anticipated this requirement of collecting proof by way of screen shots and otherwise established factum of technical glitches. Therefore, it was directed to take up matter once again with GSTIN or Council and ensure that TNVAT credit available to petitioners was duly reflected in respective Electronic Credit Ledger of petitioners.

List of Cases Referred to

    • Checkpoint Apparel Labeling Solutions India (P.) Ltd. v. CGST & CE [W.P. No. 3328 of 2020, dated 14-2-2020] (para 4)
    • CGST & CE v. Checkpoint Apparel Labeling Solutions India (P.) Ltd. [W.A. No. 788 of 2020, dated 23-9-2020] (para 5).

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