supplying smart phones in the State of Rajasthan. As on 30.06.2017 which is a crucial date for transition from previous Excise regime to GST regime, the petitioner had stock valuation of which was Rs.9.09 Crores (rounded off) in respect of which the petitioner was entitled to avail the benefit under Section 140 (3) of the CGST Act read with Rules framed under the said Act. For such purpose, the petitioner, as required under the law, filed GST form Tran 1 on 27.12.2017. The petitioner also filed a monthly statement of supplies for the months of July, August and September, 2017 on 14.06.2018 in order to avail the input tax credit of Rs. 25,39,371/-, Rs.21,413/- and Rs.347/- for the said months respectively. It is undisputed that petitioner filled up these forms within the statutory time limits. According to the petitioner for some unknown reason, the transitional input tax credit of Rs.21,413/- and Rs.347 for the months of August, 2017 and September, 2017 alone were credited in the petitioner’s electronic credit ledger and the input tax credit for the month of July, 2017 amounting to Rs.25,39,371/- was not credited. On the same date as the date of declarations of such input tax credit i.e. 14.06.2018 the petitioner sent a communication in the form of a complaint to the GST authorities pointing out the error in not transmitting the petitioner’s input tax credit for the month of July, 2017. There was no response from the Department to the said complaint. The petitioner thereupon filed this petition and has prayed for the prayers noted above.
