Entry Tax Claimed Under Trans1

Hello, I want to some information regarding claiming Entry Tax under Tran-1, we have paid entry tax under wb sale tax and at the time of merger from sale tax to GST there was an column in Tran-1 7C, it was mentioned VAT[ and entry tax ] paid, so we have claimed the entry tax as per stock available. even the tax officer visited after 1 year in 2018 to ask us regarding the same and after checking all the documents he approved in his file now the file is missing from office and the new officer appointed lest year is denying to accept the claim and says there is nothing mentioned in his rule book regarding the entry tax and he will not be able to approve the claim and he even says there are many columns in every forms and every column is not valid. And after that he has issued an notice to us to pay the claim amount with penalty and interest and not ready to listen anything.

Therefore, can anyone tell me if we are can claim the entry tax or not and if yes then can anyone please provide any link or any section which we can show him as to proof our claim as he is denying to accept the columns available in the form. OR where should I complain against him regarding this matter. PLEASE HELP

This is a tricky but important issue. Here’s a detailed breakdown to help you handle the Entry Tax claim under TRAN-1 after the GST migration:

Background:

When GST replaced VAT and other state-level taxes like Entry Tax, businesses were allowed to claim credit of VAT/Entry Tax paid on stock held on the transition date.
In TRAN-1, the form used for migrating from VAT to GST, there was indeed a specific column 7C for "VAT and Entry Tax paid on inputs held in stock".
This was to avoid double taxation and allow smooth transition.

Key points to support your claim:

Legal Provision for Entry Tax credit in TRAN-1:
- The Central Goods and Services Tax (Transition to the Goods and Services Tax) Rules, 2017, specifically Rule 117(6), allows credit of eligible duties including entry tax (if it was charged as VAT or sales tax component) on inputs held in stock.
- Also, Rule 117(6)(a) of the CGST Rules mentions eligible duties or taxes paid on inputs which includes Entry Tax if it was subsumed in the earlier tax regime.
Specific State Notifications:
- Some states explicitly allowed entry tax credit in the GST transition phase (West Bengal being one).
- West Bengal issued notifications allowing entry tax credit to be claimed in TRAN-1 for stock held on the appointed day.
Your TRAN-1 Form:
- If you filed TRAN-1 with entry tax credit in column 7C and the earlier officer accepted it (even if only in his file notes), you have a strong case.
New Officer Denial:
- Denial based on missing file or “not mentioned in the rulebook” may be an administrative issue.
- It would be best to show him the CGST Transition Rules 2017 (Rule 117(6)), West Bengal GST notifications, and your TRAN-1 form filed.
Next Steps:
- Write a formal representation to the officer quoting the legal provisions and previous approval.
- If rejected, you may file an appeal to the Commissioner (Appeals) or State GST appellate authority.
- You can also approach judicial or quasi-judicial authorities (Tribunal, GST Appellate Tribunal) if necessary.
Complaint Against Officer:
- If you feel harassment or malafide denial, you can file a grievance on the GST grievance portal or approach the Chief Commissioner of State GST for intervention.

Useful References & Links:

CGST Transition Rules 2017, Rule 117(6):
GST Rules PDF (Search for Rule 117)
West Bengal GST Notifications on Entry Tax credit:
Check West Bengal Commercial Tax Dept website or latest circulars on GST transition.
Official GST grievance portal:
https://selfservice.cbic.gov.in/

Summary:

Entry Tax credit was eligible to be claimed in TRAN-1 under the transition rules.
Your claim in column 7C of TRAN-1 is valid.
Use Rule 117(6) and state notifications as legal backing.
If new officer denies, escalate via formal representation and appeals.
Use GST grievance portal or approach higher authorities for officer’s non-cooperation.