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Petition seeking GST TRAN-1 Re-opening: Delhi HC awaits SC decision [Read Order]

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The High Court of Delhi is awaiting the decision of the Supreme Court on the issue relating to GST Authority to open a portal to enable the taxpayers to seek transitional CENVAT Credit lying as a credit balance in its account instead of inadvertently claimed by it.

The petitioner, Scandia Motorcar Pvt. Ltd. by way of an inadvertent human error claimed transitional credit of Rs.1,62,74,543/- inasmuch as on the one hand it did not include the claim of Rs.22,56,272/- and on the other hand claimed excess credit of Rs.5,45,060/-. Consequently, according to him, the net unclaimed CENVAT credit is Rs.17,11,212/-.

The petitioner contended that the work of filing the TRAN-1 was outsourced to an accountant and on account of multiple columns and lack of knowledge, mistakes occurred which were unintentional. He further states that the errors were detected by the Chartered Accountant while doing the audit of the petitioner company.

The division bench of Justice Manmohan and Justice Sanjeev Narula awaits the decision of the Supreme Court in the case of Union of India Vs. Brand Equity Treaties Limited &Ors. which is to be listed on September 16, 2020, on the issue relating to GST Authority to open a portal to enable the petitioner to seek transitional CENVAT Credit lying as a credit balance in its account instead of inadvertently claimed by it.

To Read the full text of the Order CLICK HERE
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