May 2019

Goods and Services Tax (GST)

Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants



12.  2019 [21] G.S.T.L. 148 (H.C.) Omax Autos Ltd. vs. State of Haryana, dated 21st December, 2018


The issue of non-reflection of balance credit carried forward on filing of Tran-1 in the electronic credit ledger was brought to the notice of the officers concerned and the IT Redressal Committee several times, but no response. Directions from the High Court to authorities concerned to resolve issue within 15 days after verification from GSTIN and Committee.



The petitioner, registered with the Haryana State GST, filed GST Tran-1 Form so as to carry forward and claim credit of erstwhile laws. But the electronic credit ledger reflected ‘Nil’ amounts even on the generation of an ARN and on successful filing of the transition form. The petitioner represented the issue vide various emails with screen shots evidencing the same, but no response was received. Later, the IT Grievance Redressal Forum Mechanism was commenced and a similar issue as of the petitioner was addressed by the High Court of Punjab and Haryana {reported on petitioner [2018 (19) GSTL 423 (P&H)]}. In the said matter the Hon’ble High Court directed the Nodal Officers and the IT Redressal Committee to consider similar issues faced by other entities, in light of which the petitioner once again via various letters addressed the issue to the officers concerned, but still no response was received. Aggrieved by the same, he filed a writ petition before the Hon’ble High Court seeking relief.




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