PIONEER CARBIDE PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The case of the writ petitioner-assessee is that a mistake was made while submitting a declaration electronically in form GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017.

(2.) According to the petitioner, in course of the transition from the previous central excise regime to the GST regime, the petitioner, like other assesses, may not have been experienced and the mistake inadvertently crept in: the credit that ought to have been claimed had not been claimed. In connection with the erroneous declaration a show-cause notice was issued by the department. Such notice dated December 20, 2019 was challenged in proceedings under Article 226 of the Constitution before this court, where upon the petitioner-assessee was permitted to respond to the show cause notice for the department to take a stand.

(3.) The petitioner furnished a detailed respond, inter alia, suggesting that in the transitional phase, the petitioner, like several other assesses, lacked the experience to fill up the form and submit the same electronically and, as a result, the mistake had been committed. Though no specific request was made by the petitioner for any revised declaration to be filed, it is implicit from the response to the show-cause notice was such an underlying request was made for the petitioner to be afforded an opportunity to rectify the mistake and get due credit for the relevant amount.