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PAHARPUR COOLING TOWERS LTD. vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

ARINDAM SINHA

Pet. Counsel

Ravi Raghavan

Kartikey Kulshrestha

Res. Counsel

K. K. Maiti

Vipul Kundalia

Tapan Bhanja

Petitioner / Applicant	PAHARPUR COOLING TOWERS LTD.
Respondent	UNION OF INDIA & ORS.
Court	Calcutta High Court
State	West Bengal
Date	Dec 5, 2019
Order No.	W.P. No.7131 (W) of 2019
Citation	2019(12) TAXREPLY 1694
Original Order
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Rule 117

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ORDER
Challenge in this writ petition is two fold. First against letter dated 26th March, 2019 issued by Additional Commissioner of State Tax. Secondly, vires of rule 117 in Central Goods and Service Tax Rules, 2017 and rule 117 in West Bengal GST Rules, 2017. Mr. Raghavan, learned advocate appears on behalf of petitioner and submits, in transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical error and not technical glitch, the credit is being denied. There is no dispute regarding legality of the credit claimed by his client. Several High Courts have taken similar views in directing revenue to consider similar situations resulting from error. He relies on Division Bench judgment dated 6th September, 2019 of High Court of Gujarat in, inter alia, R/Special Civil Application 5758 of 2019 (M/s Siddharth Enterprises Vs. The Nodal Officer) and judgm....