Case Law Details
Tvl. Innovative Motors Vs The Goods and Service Tax Council (Madras High Court)
This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1.
Petitioner submit that denial of legitimate claim by restricting the petitioner from filing TRAN -1 is highly unjustified and against the principles of natural justice.
Held by HC
The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to understand as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches. Though Goods and Service Tax has been introduced to streamline multiple revenue enactments, the mass litigation that Rule 117 has generated, has defeated the very object and purpose of the enactment. Transition, by itself, does not vest any right in the assessee. It is only utilisation of credit that does, and such utilisation is subject to verification and assessment by an Assessing Officer. It is thus vital that the distinction between transition of a credit and utilisation of such credit after verification by an officer is taken note of in the proper perspective.
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Ho ho. e may land up filing ITRs manually in Income Tax cases also. Citizens and Officials – BE PREPARED