Ladmark Judgment on GST:Authority to consider ITC claim in TRAN-1 as ACES portal did not permit assessee to file revised ST return

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Ladmark Judgment on GST:Authority to consider ITC claim in TRAN-1 as ACES portal did not permit assessee to file revised ST return
Deendayal Port Trust
[2020] 116 taxmann.com 4 (Gujarat)
GST : Where online system of service tax department did not permit assessee to file revised return of service tax for second time and, therefore, it could not claim accrued input tax credit of Rs. 99.46 lakhs and claimed said amount in Form GST TRAN-1 and Competent Authority informed assessee that it had wrongly claimed input tax credit of Rs. 99.46 lakhs and asked to reverse or pay differential amount, Competent Authority was to be directed to consider claim of assessee for amount of input tax credit of Rs. 99.46 lakhs so as to enable it to revise Form GST TRAN-1
Relevant sections : Section 140 of the Central Goods and Services Tax Act, 2017 read with rule 117 of the Central Goods and Services Tax Rules, 2017/Section 140 of the Gujarat Goods and Services Tax Act, 2017 read with rule 117 of the Gujarat Goods and Services Tax Rules, 2017 – Transitional provisions
 – Issue involved  Input tax credit
– Transitional arrangement for – Assessee filed return of service tax in Form ST-3 for period from 1-4-2017 to 30-6-2017 on 14-8-2017
– After filing of such return, assessee realized that certain invoices pertaining to said period remained unaccounted and consequently input tax credit involved in such invoices could not be claimed in return of service tax in Form ST-3
 – It, therefore, using online facility available on Automation of Central Excise and Service Tax (ACES) filed revised return in Form ST-3 on 17-9-2017, wherein input tax credit of Rs. 6.94 crores was claimed
– Assessee further realized that some more invoices remained unaccounted and input tax credit involved therein amounting to Rs. 99.46 lakhs was left out even in revised return in Form ST-3
– It, therefore, again tried to file second revised return so as to claim correct amount of input tax credit
– However, online ACES did not permit assessee to file revised return for second time
– It, therefore, could not claim input tax credit to tune of Rs. 99.46 lakh
 – Assessee in Form GST TRAN-1 claimed correct amount of input tax credit, i.e., Rs. 6.94 crores (as per revised return filed on 17-9-2017) plus Rs. 99.46 lakhs (which was not permitted to be claimed by filing second revised return)
– Competent Authority informed that actual closing balance of input tax credit in last service tax return was Rs. 6.94 crores and it had wrongly claimed input tax credit of Rs. 99.46 lakhs and asked to reverse or pay differential amount
– Assessee filed writ petition seeking relief in this regard
– Issue before Court
“Whether Competent Authority was to be directed to consider claim of assessee for amount of input tax credit of Rs. 99.46 lakhs so as to enable it to revise Form GST TRAN-1 to be filed online on or before 31-3-2020?”
– Held, yes
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