Page 76 - GSTL_11th June 2020_Vol 37_Part 2

162 GST LAW TIMES [ Vol. 37
Form GST TRAN-1 before the GST help desk by email. The petitioner therefore,
could not claim credit of Input Tax Credit/Cenvat credit to the tune of
Rs. 14,55,770.
3.6 The petitioner, thereafter, preferred an application dated 27-4-2018
before the respondent No. 3, Superintendent CGST, Range-1, Division Bhavna-
gar-1 indicating the technical glitch/error faced by the petitioner to revise Form
GST TRAN-1.
3.7 In absence of any response, the petitioner made various representa-
tions before the respondents-authorities.
3.8 The case of the petitioner was considered during the 4th meeting of
IT Grievance Redressal Committee held on 12-2-2019. The representation of the
petitioner was rejected on the ground that the petitioner had successfully filed
Form GST TRAN-1 and there was no technical error was found.
3.9 It is the case of the petitioner that the Redressal Grievance Commit-
tee did not consider the problem faced by the petitioner to upload the revised
Form GST TRAN-1. Though the petitioner was entitled to revise such Form till
27-12-2017 and in fact when the petitioner tried to avail such option, but, it could
not do so due to non-availability of link on the common portal of GSTN. The pe-
titioner has, therefore, filed this petition with the aforesaid prayers.
4. Mr. Apurva N. Mehta, the Learned Advocate for the petitioner sub-
mitted that the petitioner was entitled to file revise Form GST TRAN-1 on or be-
fore 27-12-2017. The petitioner by e-mail dated 16-12-2017 informed to the help
desk that the petitioner was unable to file revised Form GST TRAN-1 to correct
the inadvertent mistake committed by the petitioner by showing “ZERO” in
Cenvat credit admissible at ITC in Column 5(a) of the Form GST TRAN-1 due to
technical error.
4.1 It was submitted that the petitioner is entitled to get credit of the
Cenvat/Input Tax Credit as per the provisions of Section 140 of the Act, 2017
read with Rule 117 of the Rules, 2017.
4.2 The Learned Advocate for the petitioner also relied upon the Order
No. 01/2020-GST, dated 7-2-2020 issued by the Government of India, Ministry of
Finance, (Department of Revenue), [Central Board of Indirect Taxes and Cus-
toms], to submit that now the portal for uploading Form GST TRAN-1 is again
opened till 31st March, 2020. It was, therefore, submitted that necessary direc-
tions may be issued to the respondents to consider the case of the petitioner for
its claim of Input Tax Credit under the provisions of the Act, 2017 so as to enable
the petitioner to file revise Form GST TRAN-1 to claim Cenvat/Input Tax Credit
of Rs. 14,55,770/-.
5. On the other hand, Mr. Ankit Shah, the Learned Advocate appearing
for the respondents submitted that once the original Form GST TRAN-1 is sub-
mitted by the petitioner, the same cannot be revised and therefore, the petitioner
was not permitted to file revise Form GST TRAN-1. The petitioner is not entitled
to or not eligible to carry forward the amount of Cenvat/Input Tax Credit as the
petitioner has shown “ZERO”in the Column 5(a) of the Form GST TRAN-1 up-
loaded by it.
5.1 Learned Advocate for the respondents further relied upon the rejec-
tion of the application of the petitioner by IT Grievance Redressal Committee as
it was found that the petitioner has successfully filed Form GST TRAN-1 and no
technical error was found.
GST LAW TIMES  11th June 2020  76