M/S. Global Ceramics PVT. LTD. vs. The Union Of INDIA And 8 Ors.

Held

The Court held that the issue concerning the technical glitch in uploading the correct figure and the inadvertent error made by the petitioner in the GST-TRAN-1 form would be examined by the Nodal Officer, GST Division Range. This decision was based on the submission made by the learned Standing Counsel for the Finance and Taxation Department. The Court directed the Nodal Officer to look into the matter to enable the petitioner to upload the correct figure and the revised GST-TRAN-1 form, thereby facilitating the claim of input tax credit. The Court disposed of the petition based on these submissions and directions.

Facts

The petitioner, M/s. Global Ceramics Pvt. Ltd., approached the Gauhati High Court challenging the system's refusal to upload data for claiming transitional credit of eligible duties on stock held, as per Section 140 of the Central Goods & Service Tax Act, 2017. The petitioner claimed entitlement to Rs. 13,11,274/- as input tax credit on the appointed day. However, due to an erroneous upload of Rs. 3,11,274/-, the petitioner was not receiving the full benefit. The petitioner's attempts to upload the correct figure were declined by the system, and the authorities were reportedly not cooperating. The matter was brought before the High Court via a writ petition.

Key Issues

1. Whether the petitioner is entitled to claim transitional credit of eligible duties on stock held, under Section 140 of the Central Goods & Service Tax Act, 2017, despite an initial erroneous upload of a lesser amount? Petitioner's Contention: The petitioner argued that they are legally entitled to the full transitional credit of Rs. 13,11,274/-. They contended that the system's refusal to allow the upload of the correct figure, and the subsequent lack of cooperation from the authorities, prevented them from availing their rightful input tax credit. They sought a direction for the system to accept the correct figures. Revenue's Contention: The learned Standing Counsel for the Finance and Taxation Department submitted that the issue of the technical glitch in uploading the correct figure and the inadvertent error made by the petitioner would be looked into by the Nodal Officer, GST Division Range, despite earlier refusals.