Order Date – 12 July 2022

Facts – 

• The Petitioner, Siliguri Auto Works Private Limited, engaged in the business of selling and reselling two wheelers and three wheelers and also spare parts of Bajaj Auto.
• The Petitioner claims that he has an excess input tax credit to the tune of Rs.61,98,787/- as on June 30, 2017 but due to lack of awareness of the procedures, technical glitches and also the complex procedure, the petitioner though correctly uploaded the Form GST TRAN 1 form in time but could not put the digital signature thereon. 
• Accordingly, the petitioner was not allowed to utilise the said input tax credit.
• Aggrieved the Petitioner filed a writ petition.

Issue – 

• Whether under the circumstances mentioned can the petitioner be allowed to utilise the Input Tax Credit?

Order – 

• The Court observed that entitlement of the petitioner to the input tax credit is a vested right and the same cannot be denied on account of procedural problem.
• Relying on Sevoke Motors V. State of West Bengal & Ors. in which it was held by this court that in case of non-opening of portal the writ petitioner/assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis.
• Therefore, the Court was of the view that liberty is to be granted to the petitioner to file individual tax credit in GSTR – 3B form. If such form is filed in terms of this order, the authorities shall act on the GSTR-3B form filed and they would be at liberty to verify the genuineness of the claim of the petitioner and pass orders accordingly.
• The writ petition was allowed.