Page 71 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] RATHI IRON & STEEL INDUSTRIES LTD. v. UNION OF INDIA 173
2020 (36) G.S.T.L. 173 (M.P.)

IN THE HIGH COURT OF JUDICATURE OF MADHYA PRADESH
AT INDORE
Shailendra Shukla and S.C. Sharma, JJ.
RATHI IRON & STEEL INDUSTRIES LTD.

Versus
UNION OF INDIA
W.P. No. 1506 of 2020, decided on 12-3-2020
Input Tax Credit - Transitional credit - Filing of Form GST TRAN-1 -
Technical glitch in uploading correct figure of amount and inadvertent error
made by assessee - Assessee permitted to file or revise already filed incorrect
statutory Form TRAN-1 either electronically or manually within 45 days -
Authorities at liberty to verify genuineness of claim - Assessee not to be de-
nied of its legitimate claim of credit due to non-filing of TRAN-1 by 27-12-2017
- Authority not to cancel assessee’s GST registration - Section 140 of Central
Goods and Services Tax Act, 2017. [paras 9, 10, 11]
Petition allowed
CASES CITED
Adfert Technologies Pvt. Ltd. v. Union of India
— 2020 (32) G.S.T.L. 726 (P & H) — Referred ............................................................................... [Para 7]
Union of India v. Adfert Technologies Pvt. Ltd.
— 2020 (34) G.S.T.L. J138 (S.C.) — Referred ........................................................................... [Paras 8, 9]
[Order]. - Shri Sumit Nema, Learned Senior Advocate with Shri Piyush
Parashar, Learned Counsel for the petitioner.
2. Shri Abhishek Tugnawat, Learned Counsel for Union of India.
3. Shri Prasanna Prasad, Learned Counsel for the respondent Nos. 1, 3
& 5.
4. The petitioner before this Court has filed the present petition being
aggrieved by communication dated 22-11-2019, issued by the Office of Commis-
sioner, Central Goods and Services Tax and Central Excise through Additional
Commissioner (Tech.) GST & Central Excise, Head Quarters Ujjain, wherein the
respondent No. 9 by referring to the minutes of the meeting of 7th ITGRC, held
on 3-4-2018 has disallowed the legitimate and rightful unavailed Cenvat credit
on Input services, Inputs and on capital goods pertaining to the time period pre-
ceding the introduction of GST Act, 2017 to the GST Electronic Credit Ledger of
the petitioner company’s GST Portal as transitional credit on the ground that the
case of the petitioner does not fall under the category of technical error, thus the
petitioner is not eligible for Cenvat credit on capital goods pertaining to the time
period preceding the introduction of GST Act, 2017.
5. The petitioner has further stated that the petitioner, in fact, has
committed mistake due to technical/system error and has failed in fil-
ing/uploading a declaration electronically in Form GST Tran-1, in fact, one of the
column was not filed by the petitioner.
6. The petitioner’s contention is that in similar circumstances large
number of writ petitions have been allowed by Punjab, Haryana, Delhi, Gujarat

GST LAW TIMES  14th May 2020  71