Case Law Details

Case Name : Chep India Private Limited Vs Union of India & Ors. (Bombay High Court)
Appeal Number : Writ Petition No. 1075 of 2021
Date of Judgement/Order : 27/06/2022
Related Assessment Year :

Chep India Private Limited Vs Union of India & Ors. (Bombay High Court)

The Hon’ble Bombay High Court in the case of M/s Chep India Private Limited v. Union of India & Ors., (Writ Petition No. 1075 OF 2021), vide its judgment dated June 27, 2022, has directed the respondents to open the portal to file, revise or re-revise TRAN 1 return, if it is possible or feasible. The Hon’ble High Court has further directed that if it is not possible or feasible to open then portal than the concerned Assistant Commissioner shall communicate the same to the petitioner within two weeks of uploading of the order and in such a case, petitioner should be permitted to make unutilized credit in its GST 3B Forms to be filed on the monthly basis.

The petitioner in this case had inadvertently filed its form GST TRAN 1 for claiming transitional credit through Andhra Pradesh branch login instead of Maharashtra branch GST login where petitioner was holding centralized service tax registration. This had resulted into their CENVAT credit balance of eligible duties at the end of June 2017 not getting transferred in electronic credit ledger of credit of either Maharashtra branch or Andhra Pradesh branch.

This matter was represented by Advocate Vinay Shraff i/by Mr. Rajat Gupta for the Petitioner and Mr. Jitendra B. Mishra a/w Mr. Dhananjay B. Deshmukh and Ms. Jyoti Chavan, AGP for respondents.

HC directs GSTN to open portal to file, revise or re-revise TRAN 1 return

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT

1. The Petitioner has approached this Court praying for direction to respondents to carry forward transitional credit of Rs. 84,53,085/-credit of CENVAT by allowing petitioner to file declaration in form GST TRAN 1, either electronically or manually or be permitted to take the credit through monthly return GSTR-3B.

2. As it appears from copy of the letter signed on 13.03.2020 from the office of the Assistant Commissioner of CGST, Division-III, Mumbai West to Deputy Commissioner (GST), IT Grievance Redressal Committee, Churchgate, Mumbai, petitioner had filed TRAN 1 through Andhra Pradesh branch login instead of Maharashtra branch GST login where petitioner was holding centralized service tax registration. This has resulted into their CENVAT credit balance of eligible duties at the end of June 2017 not getting transferred in electronic credit ledger of credit of either Maharashtra branch or Andhra Pradesh branch. In fact, Assistant Commissioner had forwarded the representation to the Deputy Commissioner (GST) of I.T. Grievance Redressal Committee for further necessary action. Therefore, one thing is certain that petitioner had filed TRAN 1. How to give credit to petitioner for CENVAT credit is the issue.

If it is possible or feasible to open the portal so that the assessee may be able to file its TRAN 1 return or revised return or re-revised return in Maharashtra, an attempt should be made for that. If it is not possible or feasible, the concerned Assistant Commissioner shall communicate the same to petitioner within two weeks of uploading of this order. In such a case, petitioner should be permitted to make unutilized credit in its GST 3B Forms to be filed on the monthly basis. We find that similar approach has been taken by the Hon’ble High Court at Calcutta in Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhavan Vs. M/s. Das Auto Centre in its judgment pronounced on 14.12.2021. Similar view also has been taken by Panjab & Haryana High Court in the case of Hans Raj Sons Vs. Union of India reported in 2020 (34) G.S.T.L. 58 (P & H).

4. Petition accordingly stands disposed with no order as to costs.

5. We hasten to add that we have not made any observations on the merits of the credit that is sought by the Petitioner.

6. The statement of Mr. Shroff that petitioner has not availed of any credit otherwise is accepted.

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