Case Law Details
Deendayal Port Trust Vs Union of India (Gujarat High Court)
On one hand, when the ACES Portal did not permit the petitioner to file revised return for the second time due to which the claim of ITC to the tune of Rs.99,46,810/ was not reflected in the last return in Form ST3 filed by the petitioner and on the other hand, when the petitioner entered the correct amount of ITC including the amount of Rs.99,46,810/ in Form Tran1 while claiming the ITC under CGST2017, there is no mechanism whereby such claim can be verified by the system and as such there is difference in amount of ITC in the form of ST3, in the system and the Form Tran1 which is filed by the petitioner. Therefore, in such circumstances, differential amount of ITC of Rs.99,46,810/ cannot be denied to the petitioner on the ground of technical glitches not permitting the petitioner to file second revised return within the prescribed time period, as there is no prohibition as per Rule 7B of Rules 1994 to file revised return more than one time to revise return filed under Rule 7 of the Rules 1994 within stipulated period under Rule 7B of the Rules1994.
In the opinion of the the Court, the respondents have failed to consider the aspect of technical glitches to reject the claim of the petitioner on the ground that the petitioner has no option to revise the return in Form ST3 once the original return is revised by the petitioner.
For the foregoing reasons, the respondents are hereby directed to consider the claim of the petitioner for the amount of ITC of Rs.99,46,810/ manually under Rule 7B of the Rules 1994, so as to enable the petitioner to take advantage of the order dated 07.02.2020 to revise the Form Tran1 to be filed online on or before 31.03.2020. Such exercise shall be completed by the respondents on verification of the claim of the petitioner for the differential amount of the ITC of Rs.99,46,810/ within a period of two weeks from the date of receipt of copy of this order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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