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SGST High Court Cases

GST – Transitional Credit – Petitioner was entitled to refund of certain unutilized CENVAT credit and made applications for such refunds in 2016 and 2017. The Assistant Commissioner rejected the refund claims and allowed only a part of the claims - Aggrieved by these orders, the petitioner approached the Commissioner (Appeals), but the appeals were rejected on the ground of delay in filing - In GST regime the petitioner transitioned the CENVAT credit available in its account to the GST regime, except for the disputed refund amounts - After the Supreme Court's judgment, the petitioner filed a fresh TRAN-1 form seeking transition of the CENVAT credit that was not refunded – Revenue rejected the application on the ground that it was covered by para 4.7 of Circular No.180/12/2022-GST which barred the transition of disputed credit - Whether the petitioner is entitled to transition the disputed CENVAT credit to the GST regime under the special dispensation provided by the Supreme Court in Filco Trade Center Private Limited case – HELD – provision of para 4.7 of the said Circular stipulates that if a request made, under TRAN-I/TRAN-2, in the earlier period had been rejected, the same cannot be reiterated under the second chance given by the Hon’ble Supreme Court - the instructions in the Circular barred the transition of credit that had been rejected earlier, with the only remedy being to file an appeal against the rejection order. However, in the present case, the rejection order was passed under the CENVAT regime and not under the TRAN-1/TRAN-2 forms - the argument raised by the government pleader regarding the rejection of the refund claim effectively barring the usage of the credit and, consequently, its transition to the GST regime was not mentioned in the impugned order and, therefore, could not be considered - the impugned order is set aside and matter is remanded back to the Deputy Commissioner to consider the petitioner's application for transition of the disputed CENVAT credit to the GST regime afresh, after providing the petitioner with an adequate opportunity to present its case - The writ petition is allowed by remand
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