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November 2022

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 16 mins
45. Apar Industries Ltd vs. UOI
[2022] 142 taxmann.com 289 (Bombay) Date of order: 23rd August, 2022
And
Colgate Palmolive (I.) Ltd. vs UOI [2022] 142 taxmann.com 18 (Bombay) Date of order: 29th August, 2022

Where the department alleged that ISD is not entitled to TRAN-1 credit, and hence the distribution of such credit to recipient units is invalid. The Hon’ble High Court directed petitioners to claim such credit in the revised TRAN-1 of recipient units and further held that it shall be regarded as regularisation of CENVAT credit from the date it was originally taken.

FACTS

The petitioner availed accumulated CENVAT credit balance in the ISD registration under the erstwhile service tax regime by filing a declaration in TRAN-1 of the ISD registration obtained in the GST Regime u/s 140 of the CGST Act within the prescribed time and manner. The transition of the aforesaid CENVAT credit was permitted and the said balance got credited to the Electronic Credit Ledger (ECL) of the ISD registration on the GST common portal. The petitioner issued the invoices to transfer the transitional credit from its ISD registration to its other units. Basis the said invoices, the respective units availed the input tax credit in its ECL by disclosing the said amounts transferred by the ISD registration in its return filed in Form GSTR–3B. The department objected to the same inter-alia alleging that (
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