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Series- 372.

The input tax credit is a vested right and the same cannot be denied on account of procedural problem

1. CALCUTTA HIGH COURT in the case of Siliguri Auto Works Private Limited V/s The Goods and Services Tax Council and Ors.

2. The petitioner prayed for the issuance of a writ of mandamus to command the authorities to allow rectification of the GST TRAN 1 either through the portal or manually for the purpose of claiming transitional credit.

3. The principal grievance of the petitioner is that his entitlement to ITC is being denied on the technical grounds for not putting the digital signature in the uploaded GSTR TRAN 1 form. The court observed that the issue raised in this petition is squarely covered by the judgment dated December 14, 2021, passed in the case of M/s. Das Auto Centre.

4. the Hon’ble High Court granted liberty to the petitioner to file individual tax credit in GSTR-3B forms for the month of August 2022 to be filed in the month of September 2022 and the concerned authority / Assessing Officer would be at liberty to verify the genuineness of the claim of the petitioner and pass orders accordingly.

Case referred/cited:-

Sevoke Motors Versus State of West Bengal

Nodal officer, Jt. Commissioner, IT Grievance, GST Bhawan Versus Das Auto Centre

Commissioner of GST and Central Excise Versus Bharat Electronic Ltd.

Ratek Pheon Friction Technologies Pvt. Ltd. Versus Principal Commissioner

Heritage Lifestyles and Developers Pvt. Ltd. Versus Union of India

Hans Raj Sons Versus Union of India

Advert Technologies (P) Ltd. Versus Union of India

Blue Bird Pure Pvt. Ltd. Versus Union of India

Siliguri Auto Works Pvt. Ltd. Versus The Goods and Services Tax Council

Commissioner of Customs Versus Dilipkumar and Co.

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