Ms Shiv Vanijya Represented Through Its Proprietor Sri Ashok Kumar Agarwal vs. Union Of INDIA Through Its Secretary Department Of Revenue Ministry Of Finance

Held

The Court directed the Information Technology Grievance Redressal Committee to decide the petitioner's claim for input tax credit. It was noted that the State of Jharkhand had already forwarded the petitioner's application and relevant documents to the Assistant Commissioner, Legal Cell, CGST and Central Excise Department, Ranchi. The Court further instructed the Assistant Commissioner to conduct necessary verifications based on available documents and forward recommendations, if any, to the Information Technology Grievance Redressal Committee. The Committee was then mandated to make a final decision on the petitioner's claim within eight weeks of receiving the recommendations from the Assistant Commissioner. The Court did not make a determination on the merits of the input tax credit claim itself but rather established a procedural path for its resolution.

Facts

The petitioner, M/s Shiv Vanijya, a proprietorship firm, filed a writ petition before the Jharkhand High Court seeking input tax credit amounting to Rs. 25,04,760.47. The petitioner had encountered errors while filling up the TRAN-I Form under Section 140 of the Goods and Services Tax Act, 2017. The State of Jharkhand had forwarded the petitioner's claim, along with a report, to the Assistant Commissioner, Legal Cell, CGST and Central Excise Department, Ranchi, via a letter dated April 24, 2019. This action was documented in a supplementary counter affidavit filed by the State.

Key Issues

1. Whether the petitioner is entitled to claim input tax credit of Rs. 25,04,760.47, considering the errors in the TRAN-I Form filed under Section 140 of the Goods and Services Tax Act, 2017? The petitioner contended that errors occurred in the filling of the TRAN-I Form and sought redressal for their claim of input tax credit. The respondents, the Union of India and various State GST authorities, did not present any specific arguments recorded in the judgment regarding the petitioner's entitlement to the credit. However, the judgment notes the existence of a Grievance Redressal Committee constituted by the Central Government, specifically the Information Technology Grievance Redressal Committee, to address such issues.