w w w . L a w y e r S e r v i c e s . i n



Goods & Services Tax Network, New Delhi & Others v/s M/s. Leo Distributors, Thrissur & Others


Company & Directors' Information:- NETWORK LIMITED [Active] CIN = L32209DL1989PLC034797

Company & Directors' Information:- I SERVICES INDIA PRIVATE LIMITED [Active] CIN = U72900DL2003PTC118851

Company & Directors' Information:- GOODS AND SERVICES TAX NETWORK [Active] CIN = U72200DL2013NPL249988

Company & Directors' Information:- S & S GOODS PRIVATE LIMITED [Active] CIN = U50300TN2001PTC046470

Company & Directors' Information:- G S DISTRIBUTORS LIMITED [Active] CIN = U51109PB1997PLC019978

Company & Directors' Information:- S T SERVICES LTD [Active] CIN = L74140WB1989PLC047210

Company & Directors' Information:- M G F SERVICES LIMITED [Amalgamated] CIN = U65910DL1987PLC029599

Company & Directors' Information:- R S SERVICES PRIVATE LIMITED [Active] CIN = U65100DL1989PTC038061

Company & Directors' Information:- R S SERVICES PRIVATE LIMITED [Active] CIN = U74900DL1989PTC038061

Company & Directors' Information:- L K DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909TZ2013PTC019221

Company & Directors' Information:- S J SERVICES PRIVATE LIMITED [Active] CIN = U74140DL1988PTC034427

Company & Directors' Information:- S A NETWORK PRIVATE LIMITED [Active] CIN = U51420MH2001PTC133207

Company & Directors' Information:- V V NETWORK PRIVATE LIMITED [Under Process of Striking Off] CIN = U64200TN2011PTC082529

Company & Directors' Information:- AMP E - SERVICES PRIVATE LIMITED [Active] CIN = U51909MN2013PTC008361

Company & Directors' Information:- E M SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U93090MH2001PTC131924

Company & Directors' Information:- S V DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51900MH1994PTC076003

Company & Directors' Information:- L M J SERVICES LTD [Active] CIN = L51226WB1983PLC035807

Company & Directors' Information:- L M J SERVICES LTD [Active] CIN = L93000WB1983PLC035807

Company & Directors' Information:- G K SERVICES PRIVATE LIMITED [Active] CIN = U65990MH1994PTC078529

Company & Directors' Information:- N. R. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909PN1999PTC014206

Company & Directors' Information:- M P S DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909WB2000PTC091147

Company & Directors' Information:- A K SERVICES PRIVATE LIMITED [Active] CIN = U74899MH1986PTC268851

Company & Directors' Information:- B V SERVICES PVT LTD [Active] CIN = U74140WB1991PTC050946

Company & Directors' Information:- S F DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74999MH2007PTC174305

Company & Directors' Information:- I S A SERVICES PRIVATE LIMITED [Active] CIN = U74140JH1995PTC006387

Company & Directors' Information:- E I C SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC022426

Company & Directors' Information:- B & P DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74120WB1992PTC055297

Company & Directors' Information:- A. K. S. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137228

Company & Directors' Information:- A C SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC070774

Company & Directors' Information:- H S SERVICES PRIVATE LIMITED [Active] CIN = U74900KA2014PTC074321

Company & Directors' Information:- G V INDIA SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2010PTC212026

Company & Directors' Information:- J P M DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51909TG2012PTC080662

Company & Directors' Information:- A B DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U32109DL2000PTC104987

Company & Directors' Information:- B T DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC129428

Company & Directors' Information:- A TO Z SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2007PTC168484

Company & Directors' Information:- S M S DISTRIBUTORS PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909DL2006PTC145481

Company & Directors' Information:- O P T SERVICES INDIA PRIVATE LIMITED [Active] CIN = U63013DL1996PTC083397

Company & Directors' Information:- S G DISTRIBUTORS LTD [Amalgamated] CIN = U71012WB1982PLC035612

Company & Directors' Information:- N K J DISTRIBUTORS PVT LTD. [Strike Off] CIN = U51909WB1992PTC054235

Company & Directors' Information:- P P SERVICES PVT LTD [Active] CIN = U70101WB1991PTC051423

Company & Directors' Information:- NETWORK DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51900MH1989PTC052918

Company & Directors' Information:- L A DISTRIBUTORS PVT LTD [Active] CIN = U52322WB2006PTC109871

Company & Directors' Information:- A P T SERVICES PRIVATE LIMITED [Amalgamated] CIN = U29219TG1999PTC031903

Company & Directors' Information:- S S SERVICES PVT LTD [Active] CIN = U51109AS1993PTC003956

Company & Directors' Information:- G & G SERVICES PRIVATE LIMITED [Active] CIN = U45201DL2012PTC230905

Company & Directors' Information:- G. P. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U40300UP2011PTC047731

Company & Directors' Information:- I T DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U67120KL1994PTC008402

Company & Directors' Information:- R N DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC088009

Company & Directors' Information:- M K DISTRIBUTORS PVT LTD [Active] CIN = U51109WB1968PTC027375

Company & Directors' Information:- K V DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74130UP1997PTC022703

Company & Directors' Information:- T M DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909WB2009PTC133087

Company & Directors' Information:- A N Y SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071457

Company & Directors' Information:- N B SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056484

Company & Directors' Information:- P C SERVICES PRIVATE LIMITED [Strike Off] CIN = U00894KA1985PTC006606

Company & Directors' Information:- M M T DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74899DL1985PTC021652

Company & Directors' Information:- M. V. S SERVICES INDIA PRIVATE LIMITED [Active] CIN = U93000DL2013PTC252172

Company & Directors' Information:- D T NETWORK SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900AP2015PTC097416

Company & Directors' Information:- S J DISTRIBUTORS PVT LTD [Active] CIN = U51109WB1996PTC080428

Company & Directors' Information:- R P GOODS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC115143

Company & Directors' Information:- S D SERVICES PVT LTD [Active] CIN = U51109AS1998PTC005293

Company & Directors' Information:- D A DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049965

Company & Directors' Information:- N D DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U24239DL1999PTC102483

Company & Directors' Information:- H AND B SERVICES LIMITED [Strike Off] CIN = U72900MH2004PTC145775

Company & Directors' Information:- I AND F DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51397KA1989PTC010482

Company & Directors' Information:- C & R SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74140KA1996PTC019645

Company & Directors' Information:- G N DISTRIBUTORS PVT LTD [Active] CIN = U51109WB1986PTC040742

Company & Directors' Information:- L P DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U24232UP2002PTC027016

Company & Directors' Information:- E AND A SERVICES (INDIA) PRIVATE LIMITED [Under Process of Striking Off] CIN = U51900MH1989PTC054373

Company & Directors' Information:- K B DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51395OR1998PTC005383

Company & Directors' Information:- M AND A DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U52190RJ2003PTC018303

Company & Directors' Information:- A. H. SERVICES PRIVATE LIMITED [Active] CIN = U74990MH2009PTC193917

Company & Directors' Information:- M E R I T SERVICES PRIVATE LIMITED [Strike Off] CIN = U51900MH1999PTC118445

Company & Directors' Information:- P F P SERVICES PRIVATE LIMITED [Active] CIN = U74900MH2009PTC293633

Company & Directors' Information:- P F P SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2009PTC139742

Company & Directors' Information:- M B DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909WB2004PTC100898

Company & Directors' Information:- M B DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC313066

Company & Directors' Information:- J. S. P. SERVICES PRIVATE LIMITED [Active] CIN = U63040DL1996PTC075731

Company & Directors' Information:- INDIA SERVICES LIMITED [Liquidated] CIN = U99999TN1946PLC000976

Company & Directors' Information:- M C NETWORK PRIVATE LIMITED [Strike Off] CIN = U74900DL1998PTC094287

Company & Directors' Information:- U M S SERVICES LIMITED [Active] CIN = U03210TZ1982PLC001208

Company & Directors' Information:- C & C DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U52190MH2010PTC205982

Company & Directors' Information:- C S S DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51900MH1997PTC111493

Company & Directors' Information:- S. M. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74899DL1993PTC053434

Company & Directors' Information:- SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74140DL1996PTC078465

Company & Directors' Information:- G I SERVICES INDIA LIMITED [Active] CIN = U74140DL2008PLC184088

Company & Directors' Information:- S R T DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U29130KL2001PTC014614

Company & Directors' Information:- E AND E SERVICES LIMITED [Strike Off] CIN = U65992KL1988PLC005094

Company & Directors' Information:- J S DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909GJ1994PTC022221

Company & Directors' Information:- M. D. X. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51109MH2009PTC196832

Company & Directors' Information:- S V G NETWORK PRIVATE LIMITED [Active] CIN = U32203DL1998PTC093917

Company & Directors' Information:- S B T (INDIA) NETWORK PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC034445

Company & Directors' Information:- S R V N SERVICES PRIVATE LIMITED [Strike Off] CIN = U50200DL2004PTC124035

Company & Directors' Information:- B H SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74999MH2012FTC227035

Company & Directors' Information:- M P DISTRIBUTORS PVT LTD [Strike Off] CIN = U51909WB1985PTC039432

Company & Directors' Information:- D S M DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U17111UP1995PTC018687

Company & Directors' Information:- A R SERVICES PRIVATE LIMITED [Active] CIN = U00000DL2001PTC109578

Company & Directors' Information:- N. M. DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51109UP1997PTC021895

Company & Directors' Information:- J AND J SERVICES PRIVATE LIMITED [Active] CIN = U51900MH1995PTC092554

Company & Directors' Information:- S P DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51222PN2001PTC016605

Company & Directors' Information:- L B D SERVICES PRIVATE LIMITED [Active] CIN = U00359BR1991PTC004694

Company & Directors' Information:- N R NETWORK (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74999DL2001PTC112418

Company & Directors' Information:- LEO AND LEO (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31900DL1985PTC022100

Company & Directors' Information:- M P SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013531

Company & Directors' Information:- B I N A R Y SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC103072

Company & Directors' Information:- M C SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013532

Company & Directors' Information:- D & D SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U51909DL1998PTC093967

Company & Directors' Information:- D AND D DISTRIBUTORS INDIA PRIVATE LIMITED [Strike Off] CIN = U74999DL1998PTC096841

Company & Directors' Information:- A AND M DISTRIBUTORS INDIA PRIVATE LIMITED [Strike Off] CIN = U93000DL1998PTC094506

Company & Directors' Information:- S S NETWORK PRIVATE LIMITED [Strike Off] CIN = U72200DL1999PTC102107

Company & Directors' Information:- S M B NETWORK PRIVATE LIMITED [Strike Off] CIN = U72200TZ2011PTC017481

Company & Directors' Information:- S C L SERVICES PRIVATE LIMITED [Active] CIN = U63012TN2001PTC046650

Company & Directors' Information:- A B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140DL1998PTC093545

Company & Directors' Information:- G P SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC037683

Company & Directors' Information:- M I NETWORK SERVICES PRIVATE LIMITED [Strike Off] CIN = U72900UP2002PTC026472

Company & Directors' Information:- T S SERVICES PRIVATE LIMITED [Strike Off] CIN = U85320WB2003PTC095712

Company & Directors' Information:- V P DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909DL2003PTC118731

Company & Directors' Information:- R. A. DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U36996GJ2009PTC057313

Company & Directors' Information:- M M DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U21019UP1991PTC013164

Company & Directors' Information:- R AND T SERVICES PRIVATE LTD. [Strike Off] CIN = U72501DL1998PTC096640

Company & Directors' Information:- S S SERVICES PVT LTD [Strike Off] CIN = U74140WB1988PTC044009

Company & Directors' Information:- P R DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U52602TN2011PTC080841

Company & Directors' Information:- R V NETWORK SERVICES PRIVATE LIMITED [Strike Off] CIN = U52599PB2002PTC025315

Company & Directors' Information:- V J NETWORK PRIVATE LIMITED [Active] CIN = U52392TN2008PTC066742

Company & Directors' Information:- S S D SERVICES PRIVATE LIMITED [Active] CIN = U74910RJ1996PTC012694

Company & Directors' Information:- V & V SERVICES PRIVATE LIMITED [Strike Off] CIN = U74990MH2010PTC206211

Company & Directors' Information:- D S SERVICES PRIVATE LIMITED [Strike Off] CIN = U65923MH2012PTC226482

Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948

Company & Directors' Information:- H R DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51101MH2012PTC239144

Company & Directors' Information:- P AND I SERVICES PRIVATE LIMITED [Active] CIN = U63090MH1981PTC024997

Company & Directors' Information:- 3 S DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51109MH2015PTC262994

Company & Directors' Information:- F F C SERVICES PRIVATE LIMITED [Active] CIN = U74900PN2014PTC153348

Company & Directors' Information:- C W DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U74999MH2011PTC217672

Company & Directors' Information:- R. B. SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2017PTC302692

Company & Directors' Information:- D. N. DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U72900MH2013PTC249972

Company & Directors' Information:- R S G M NETWORK PRIVATE LIMITED [Strike Off] CIN = U74900WB2013PTC198901

Company & Directors' Information:- G. H. DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51909WB2011PTC162122

Company & Directors' Information:- S N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900JK2014PTC004110

Company & Directors' Information:- R N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900CH2013PTC034757

Company & Directors' Information:- A T NETWORK PRIVATE LIMITED [Strike Off] CIN = U51909CH2001PTC024541

Company & Directors' Information:- NEW DELHI E SERVICES PRIVATE LIMITED [Active] CIN = U72900DL2007PTC165097

Company & Directors' Information:- M S DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U74140DL2011PTC219041

Company & Directors' Information:- A Y SERVICES PRIVATE LIMITED [Active] CIN = U74140DL2012PTC239759

Company & Directors' Information:- K D DISTRIBUTORS PRIVATE LIMITED [Active] CIN = U51909DL2004PTC129265

Company & Directors' Information:- DELHI SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL1950PTC001721

Company & Directors' Information:- V. S. SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2012PTC233958

Company & Directors' Information:- S & V SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2015PTC287145

Company & Directors' Information:- A R J SERVICES PRIVATE LIMITED [Active] CIN = U72200DL2015PTC286948

Company & Directors' Information:- M K R SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000DL2012PTC242159

Company & Directors' Information:- A DELHI NETWORK PRIVATE LIMITED [Active] CIN = U64203DL2000PTC103192

Company & Directors' Information:- G W SERVICES PVT LTD [Strike Off] CIN = U79140DL2001PTC111194

Company & Directors' Information:- S AND V NETWORK PRIVATE LIMITED [Strike Off] CIN = U32201MP2007PTC019567

Company & Directors' Information:- B 2 B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140HR2013PTC049213

Company & Directors' Information:- R K SERVICES PRIVATE LIMITED [Active] CIN = U45200HR2007PTC041783

Company & Directors' Information:- A. R. T. SERVICES PRIVATE LIMITED [Active] CIN = U51900GJ2009PTC056248

Company & Directors' Information:- B 9 N SERVICES PRIVATE LIMITED [Active] CIN = U74900KL2012PTC032087

Company & Directors' Information:- V J SERVICES PRIVATE LIMITED [Strike Off] CIN = U29242GJ2013PTC074510

Company & Directors' Information:- N I SERVICES PRIVATE LIMITED [Strike Off] CIN = U64202KL2000PTC014355

Company & Directors' Information:- NETWORK SERVICES PRIVATE LIMITED [Active] CIN = U64120GJ2013PTC075381

Company & Directors' Information:- N G P NETWORK PRIVATE LIMITED [Active] CIN = U74999MH2020PTC346257

Company & Directors' Information:- F I SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2001PTC113001

Company & Directors' Information:- DELHI DISTRIBUTORS PRIVATE LTD [Strike Off] CIN = U51909DL1985PTC022694

Company & Directors' Information:- C R D SERVICES PVT LTD [Active] CIN = U72300AS1988PTC003097

Company & Directors' Information:- B I M SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140KA1974PTC002694

Company & Directors' Information:- T Q M SERVICES PVT. LTD. [Strike Off] CIN = U74140DL1999PTC101341

Company & Directors' Information:- H V K NETWORK PRIVATE LIMITED [Strike Off] CIN = U74140DL1996PTC079365

Company & Directors' Information:- B AND M SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140MH1977PTC019880

Company & Directors' Information:- U. V. DISTRIBUTORS PRIVATE LIMITED [Strike Off] CIN = U51909MH2007PTC170057

Company & Directors' Information:- M J B E-SERVICES PRIVATE LIMITED. [Strike Off] CIN = U72400DL2006PTC150832

Company & Directors' Information:- DISTRIBUTORS (INDIA) LIMITED [Dissolved] CIN = U99999MH1939PTC002906

Company & Directors' Information:- F. AND S. DISTRIBUTORS PRIVATE LIMITED [Under Liquidation] CIN = U99999MH1960PLC011913

    W.A. No. 511 of 2020

    Decided On, 04 June 2020

    At, High Court of Kerala

    By, THE HONOURABLE MR. JUSTICE K. VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R. RAVI

    For the Appellants: P.R. Sreejith, SC. For the Respondents: V.K. Shamsudheen, Senior Government Pleader, R1, Harisankar V. Menon, Advocate.



Judgment Text


K. Vinod Chandran, J.

1. The Goods and Services Tax Network Pvt. Ltd., G.S.T Council and its Officers are before us in appeal. The impugned judgment was passed in two writ petitions directing the appellants to facilitate filing of GST TRAN-1 Forms electronically by making necessary arrangements in the web portal and in the event of the same being not possible, permitting manual filing of such returns.

2. The returns, subject matter of this appeal, are necessitated for the purpose of claiming input tax credit on and from the appointed day of the enforcement of the Goods and Services Tax Act, 2017 [for brevity, 'the GST Act']; for availing the input credit available prior to the said appointed day. The GST regime subsumes a number of indirect taxes and the transitory provision under the GST Act, Section 140 took care of such un-availed input tax credit available in the earlier regime.

3. The learned Single Judge found that the system log as relied on by the respondents themselves, clearly indicated the attempt made by both the petitioners and the inability to upload the prescribed form within the time limit provided was only due to the system error, that occurred at the hands of the Department, who is responsible for the efficient functioning of their web portal. A substantive benefit of carrying forward the credit by the assessee under the erstwhile regime cannot be denied for reason only of the technical lapse was the reasoning. The instant appeal is filed from only one of the writ petitions, mainly contending that, the subject petitioner, who is the 1st respondent herein, could not upload the prescribed form for reason only of the details having been filled in the wrong column.

4. Learned Standing Counsel for the Department would take us through Ext.P1 and point out that the details filled up were under Table 7(b) of the GST TRANS-1 Form, which has to be with respect to the eligible duties and taxes under Section 140(5) & 140(7). On a reading of sub-sections (5) & (7) of Section 140, it is clear that they deal with credit of eligible duties and taxes with respect to inputs or input services received on or after the appointed date [sub-section (5)] or those service received prior to the appointed date, with the invoices relating to such services having been received on or after the appointed date [sub-section (7)]. The details entered in the GST TRANS-1 Form in Table 7(b), as evidenced from Exhibit P-1 in the writ petition, are with respect to the credits of eligible duties and taxes available prior to the appointed date. It is hence the return itself was rejected with the specific recital that “date on which entered in recipient's books of Accounts should be after 01.07.2017”(sic). The error occurred at the hands of the 1st respondent and not the Department, is the compelling argument. The learned Counsel for the appellant as also the respondent have placed before us a number of decisions to support their contentions.

5. Blue Bird Pure Pvt.Ltd. v. Union of India and Others [(2019) 68 GSTR 340 (Delhi)] was concerned with a mistake occurred in the assessee having entered the details in Column 7(d) instead of Column 7(a), which is almost identical to the mistake pointed out in this case. The Division Bench of the High Court of Delhi relied on two decisions of that Court, which highlighted the fact that the transitional provisions are to be applied in the 'trial and error phase'; when there is a switching effected from the old regime to the new. It was found that there was no effective grievance redressal system in place and the error occasioned at the hands of the petitioner was an inadvertent one.

6. In Jay Bee Industries v. Union of India and Others [MANU/HP/1982/2019], the Himachal Pradesh High Court considered the complaint raised by an assessee of having unsuccessfully attempted to submit the prescribed form, due to the system problem/glitches. A number of decisions of various High Courts were cited and followed to allow the claim of the petitioner, permitting submission of the return, even after the prescribed date finding GST to be a new progressive levy, brought in with the ideal of avoiding cascading liability of taxes and enabling seamless flow of tax credit on all eligible inputs (sic).

7. In Brand Equity Treaties Limited and Others v. The Union of India and Others [MANU/DE/1009/2020], the Department had specifically argued that the earlier decisions on the very same issue proceeded on the ground of technical glitches having prevented the assessee from making proper submission of the prescribed forms. Specific reference was also made to Rule 117(1A), a subsequent incorporation in the GST Rules, by way of grievance redressal. Even the mechanism so introduced restricted the benefit of input tax credit after the prescribed date only to tax payers whose cases are covered by technical glitches, subject to recommendations of the GST Council. The Division Bench read down Rule 117 holding it to be directory in nature, insofar as the prescription of a time limit for transition of input credit and declaring that it could not result in automatic forfeiture of such rights, solely because the credit is not availed in the prescribed period. It was also held that such transitional provision cannot be availed in perpetuity and that the maximum period for availing such provision is within three years. Finding that all the petitioners therein had unsuccessfully attempted to file the prescribed form within the aforesaid period of three years, they were directed to be facilitated input tax credit by the department.

8. The judgment specifically relied on by the learned Standing Counsel is of a Division Bench of the High Court of Bombay; Nelco Limited v. The Union of India and Others [MANU/MH/0485/2020]. We do not find any application on facts, for reason of the assessee therein having not at all made an attempt to submit the form; which failure was established on the basis of the system log as available with the Department.

9. In the present case, we find that the facts are identical to Blue Bird Pure Pvt.Ltd. [supra]. Therein, while the details were to be filled up in Column 7(a), the assessee had filled up the same in Column 7(d). In the present case, the assessee had filled up the details in Column 7(b), when actually the assessee ought to have done it in Column 7(a). The assessee's eligibility was under Section 140(3), being a dealer in medicines, the liability to tax under the earlier value added tax regime being on the manufacturer or the first seller in the State. As has been noticed in the various decisions, there arise a number of teething problems in the initial stages of a new regime and the assessees too are not well versed in the ways and means provided in the new enactment and those prescribed by rules; both on the substantive and procedural aspects. The transition from the old regime to the new one as held by the High Court of Delhi in Brand Equity Treaties Limited [supra] poses formidable and unprecedented problems in successful migration, which could be attributed either to the failure of the system as maintained by th

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e Department or the inexperience of the assessee in the ways and means provided by the new regime. The fact that the petitioner/1st respondent had attempted uploading of the form, within the period is more than established by the system log. The rejection of the return so submitted was due to the wrong table having been filled up, which is not with any ulterior motive; but was only for reason of inadvertence prompted by inexperience. 10. On the above reasoning, respectfully following the persuasive precedents referred above, we do not find any cause for interference with the judgment of the learned Single Judge. We reject the appeal, upholding the judgment as also reaffirming the directions therein. The writ appeal is dismissed. Parties shall suffer their respective costs.
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