NATIONAL INTERNET EXCHANGE OF INDIA v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
NATIONAL INTERNET EXCHANGE OF INDIA
v.
UNION OF INDIA & ORS.
W.P.(C) 10795/2020 dated 19.01.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 140
Rule Number : Rule 117
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Form GST TRAN-1 – Unutilized CENVAT credit – The petitioner, a not-for-profit company registered under Section 25 of the Companies Act, facilitates internet service providers in India – The petitioner migrated and filed Form GST TRAN-1 on 1st September 2017, claiming transitional credit of ₹60,21,471 – Later, in March 2019, the petitioner discovered that due to an unintentional error, certain invoices representing ₹40,36,542 worth of service tax were omitted from the TRAN-1 filing – The petitioner made several representations to the GST authorities, including letters dated 29th March 2019 and 29th November 2019, requesting permission to revise the form – Held that: Observed that, the petitioner had filed TRAN-1 within the prescribed time and had valid documents evidencing payment of tax on inputs and input services – Noted that, The omission of certain invoices was a bona fide human error arising due to the transition into a new and complex tax regime – Relying on several precedents, the Court held that the right to transitional credit is a substantive right, and a procedural or clerical mistake should not defeat such entitlement – Directed the respondents to reopen the online GST portal within three weeks to enable the petitioner to re-file the rectified TRAN-1 form electronically or submit it manually – The authorities were instructed to verify the genuineness of the claim and process it in accordance with law, also permitting corresponding revision of Form TRAN-2 – The writ petition was allowed and disposed of accordingly
Represented By:
Counsel for the Petitioner: Karan Sachdev & Kunal Kapoor, Advocates.
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