Page 78 - GSTL_14th May 2020_Vol 36_Part 2

180 GST LAW TIMES [ Vol. 36
interest at such rate not exceeding nine per cent. as may be notified by the
Government on the recommendations of the Council shall be payable in re-
spect of such refund from the date immediately after the expiry of sixty
days from the date of receipt of application till the date of refund.
Explanation. - For the purposes of this section, where any order of refund is
made by an Appellate Authority, Appellate Tribunal or any court against
an order of the proper officer under sub-section (5) of section 54, the order
passed by the Appellate Authority, Appellate Tribunal or by the court shall
be deemed to be an order passed under the said sub-section (5).”
6. Having heard the Learned Counsel appearing for the parties and
having gone through the materials on record, we are of the view that no case is
made out for review of the order passed by this Court dated 10-7-2019. Having
regard to the peculiar facts and circumstances of the case, this Court thought fit
to award interest @ 9% per annum.
7. In view of the above, this application fails and is hereby rejected.
Rule is discharged.

_______

2020 (36) G.S.T.L. 180 (Gau.)
IN THE HIGH COURT OF GAUHATI

N. Kotiswar Singh, J.
GLOBAL CERAMICS PVT. LTD.
Versus
UNION OF INDIA
W.P. (C) No. 814 of 2020, decided on 13-3-2020
Input Tax Credit - Transitional credit - Filing of Form GST TRAN-1 -
Mistake due to technical/system error and failure in filing/uploading a decla-
ration electronically in Form GST TRAN-1, in fact, one of column not filed by
assessee - Direction to Nodal Officer to look into issue so that assessee can up-
load correct figure and revised GST-TRAN-1 form so that he can get benefit of
input tax credit - Section 140 of Central Goods and Services Tax Act, 2017.
[paras 4, 5, 6]
Petition disposed of
REPRESENTED BY : Shri D. Saraf, Advocate, for the Petitioner.
[Order]. - Heard Mr. D. Saraf, Learned Counsel for the petitioner. Also
heard Mr. B. Choudhury, Learned Standing Counsel, Finance and Taxation De-
partment for respondent Nos. 2, 7, 8 & 9.
2. The matter pertains to refusal of the system in uplodading the data
to enable the petitioner to claim transitional credit of eligible duties in respect of
stock held by the petitioner in terms of Section 140 of Central Goods & Services
Tax Act, 2017.
3. According to the petitioner, the petitioner is entitled to an amount of
Rs. 13,11,274/- as input tax credit on the appointed day. However, because of

GST LAW TIMES  14th May 2020  78