KONGOVI PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is aggrieved by the Letter dated C.No.IV/16/82/2018 PCCO GST IV /602 dated 04.03.2019 wherein the Respondent is not allowing the petitioner to correct an error which has occurred in filing the GST TRAN-1 FORM because of which the eligible credit under the earlier indirect tax law could not be transferred into the electronic credit ledger of the Petitioner in the GST regime. The petitioner had filed the original FORM GST TRAN-1 as well as the revised FORM GST TRAN-1 within the stipulated time provided by the statute.

(2.) It is the contention of the petitioner that after receiving a report from the Chartered Accountant, appointed for undertaking audit of the Cenvat credit i.e., to verify the availment and utilization of Cenvat credit for the period April 2016 to June 2017 it was realized that it had inadvertently not reported credit of certain eligible credits in ER-1 and consequently in FORM GST TRAN-1, which had been recorded in the books of accounts. On further investigation, it is said to have been noticed by the petitioner that due to change in ERP software in 2016-17, an error in reporting of credit occurred, credit pertaining to Countervailing duty and Special Additional Duty. The petitioner approached the Jurisdictional Officer and filed a letter explaining that the petitioner has inadvertently omitted recording of eligible credit and requested the officer to allow the petitioner to avail the said credit in their electronic credit ledger but in vain. Pursuant to the circular instructions issued by the Government of India, Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs dated 03.04.2018, the petitioner has approached the Nodal Officer who in turn directed the petitioner to seek the redressal of remedy before the jurisdictional officer. Accordingly, the petitioner again made a request to the Jurisdictional Officer to consider the request of the petitioner submitting a copy of the said letter to the Nodal Officer. The Additional Commissioner of Central Taxes, the concerned Nodal Officer vide letter dated 04.03.2019 communicated, that non-transition of credit into GST regime was not on account of technical glitch on GST Portal and hence the petitioner shall not be eligible for credit of the said amount. Being aggrieved by the same, the petitioner is before this Court.

(3.) Learned Senior Counsel Sri. Shivadass, representing the petitioner's counsel would submit that in terms of Section 172 of the Act, Rule 120A of the CG & ST Rules 2017 ['Rules' for short] can be relaxed and the petitioner is entitled to make revision of declaration in FORM GST TRAN-1. However, the respondent authorities are not permitting the petitioner to file a revised FORM GST TRAN-1 in order to avail eligible credit.