Larsen And Toubro Limited vs. Union Of INDIA
Held
The Court held that the substantive right to carry forward input tax credit cannot be denied solely due to technical glitches in the GST system, especially when system logs confirm attempts to log in. It directed the respondents to permit the petitioner to revise their TRAN-1 Forms, either electronically or manually, on or before 31.12.2019.
Facts
Larsen and Toubro, an assessee under the GST regime, was unable to file or revise Form GST TRAN-1 by the deadline of 27.12.2017 due to alleged technical glitches in the GSTN portal. This led to the denial of their entitlement to carry forward input tax credit from the erstwhile VAT regime to the GST regime.
Key Issues
Can a taxpayer be denied the substantive benefit of carrying forward input tax credit from the erstwhile regime to the GST regime if they were unable to file or revise Form GST TRAN-1 due to technical glitches on the GSTN portal, despite having attempted to do so?
Sections Cited
Section 139, Section 140, Section 141, Section 142, Section 143, Rule 117, Form GST TRAN-1
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 19TH DAY OF DECEMBER 2019/28TH AGRAHAYANA, 1941 W.P(C).No.32968 OF 2019(U) PETITIONER: LARSEN AND TOUBRO LIMITED SKYBRIGHT BUILDING, M.G ROAD, RAVIPURAM JUNCTION, KOCHI 682 016 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. RAJU V. IYER. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO. 137, NORTH BLOCK, NEW DELHI 110 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 THE GST COUNCIL, REPRESENTED BY SECRETARY, 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS SECRETARY (REVENUE) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO. 137, NORTH BLOCK, NEW DELHI 110 001 5 THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI 682 018 6 GOODS AND SERVICES TAX NETWORK, EAST WING,
The judgment continues below.
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