Case Law Details
Ram Auto Vs Commissioner of Central Taxes & Central Excise (High Court Madras)
In this case The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column.
The learned counsel for the petitioner drew my attention to the decision of the Hon’ble Division Bench of the Delhi High Court in W.P.(C) No.3798 of 2019 (M/s.Blue Bird Pure Pvt. Ltd. Vs. Union of India and Others). In the said case also the dealer had committed an inadvertent error in showing the available stock of goods in column 7(d) of the Form insetad of 7(a) of the Form. The Hon’ble Division Bench of Delhi High Court held as follows:-
“In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in the system itself a facility for rectification of such errors which are clearly bona fide. It should be noted at this stage that although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless”
The decision of the Hon’ble Division Bench of Delhi High Court provides a complete answer to all the objections raised by the respondents before me.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
