2026-VIL-915-KER
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SGST High Court Cases

GST - Refund of Input Tax Credit - Transitional Credit from erstwhile VAT Regime - Inclusion in Refund Claim – Petitioner filed GST TRAN-1 form for transitioning excess input tax credit from its VAT ledger to the Electronic Credit Ledger. Transitional credit was credited to ECL on 27.12.2017. Petitioner filed refund claim for November 2017 including the transitional credit of SGST - Assessing authority rejected on the ground that transitional credit is not a credit earned during the relevant period and does not qualify as Net ITC under Rule 89(4) of the CGST Rules, 2017 - Whether transitional credit carried forward from erstwhile VAT regime to Electronic Credit Ledger can be included in refund claim and whether a writ petition can be entertained after expiry of statutory period for filing an appeal - HELD - As per Section 140 of the CGST Act read with Rule 117 of the CGST Rules, the unutilised input tax credit in erstwhile regime as on 30.06.2017 shall be available as opening balance as on 01.07.2017 in the Electronic Credit Ledger. The adjudicating authority can allow refund only if it is proved that the amount claimed was credited into the Electronic Credit Ledger as on 01.07.2017 - The petitioner failed to produce satisfactory material to prove the credit balance was as on 01.07.2017, hence no reason to interfere with the order. The jurisdiction of High Court under Article 226 of the Constitution is not so wide as to resurrect a cause of action which has become unenforceable due to law of limitation. If a petitioner has disabled himself from availing statutory remedy by not doing so within prescribed time, he cannot be permitted to invoke writ jurisdiction. A writ petition filed after expiry of the period prescribed for filing statutory appeal cannot be entertained as a matter of course. The maxim interest reipublicae ut sit finis litium applies when issue is finally decided by competent forum and attained finality - The writ petition is dismissed for being belated and the order of the adjudicating authority rejecting the refund claim is upheld - The writ petition is dismissed
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