Case Law Details
Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court)
Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could not be uploaded in time for claiming of the transitional credit on account of a technical glitch or on account of the assesses not being felt sensitized with the system or on account of other connectivity issues or when the assesses/dealers are located in remote corners of the State.
It was observed by the court that most important feature in all cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem.
The Hon’ble Calcutta High Court noted that majority of the High Courts have issued appropriate directions in favour of the writ petitioners. This would go to say that the problem is not confined to a particular state or a few states but appears to be a pan-India problem.
The Hon’ble Calcutta High Court further observed that the decision rendered by various High Courts has clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled credit on account of transition to GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities.
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Please advise, excess Tax is showing in assessment Oreder 2017-18 under Haryana VAT . Can I take this tax in 3b tran-1 or not.