Court orders Respondents to allow re-filing of forms for carry forward credit under CGST & GST

The Court directed the Respondents to allow the Petitioners to either electronically file the TRAN-1 Forms again or submit manually, following glitches preventing them from availing carry forward credit of eligible duties under CGST and GST. The judgment, referencing a prior case, aimed to resolve the Petitioners' issue by ensuring their claims would be processed accordingly. The case was disposed of with instructions for the Respondents to facilitate the submission of forms by a specified deadline, without imposing costs on either party.

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Issues:
Petitioners unable to avail carry forward credit of eligible duties due to glitches in online system.

Analysis:
The judgment addresses the grievance of the Petitioners, who were registered with the VAT & Excise Department but faced issues in availing the carry forward credit of eligible duties under CGST and GST. The Petitioners claimed amounts of &8377; 4,85,141 and &8377; 52,75,218 respectively, as on 30th June, 2017, but were unable to do so due to glitches in the Respondents' online system.

The Court referred to a previous order in a similar case (Bhargava Motors v Union of India) where manual filing of the TRAN-1 Form was permitted. In light of this, the Court directed the Respondents to either open the portal for the Petitioners to electronically file the TRAN-1 Forms again or accept manually filed forms by 31st July, 2019. It was specified that the Petitioners' claims would be processed in accordance with the law after the submission of the forms.

Ultimately, the judgment disposed of the petitions with the aforementioned directions, emphasizing that no costs were to be incurred by either party. The decision aimed to resolve the issue of the Petitioners' inability to avail of the carry forward credit of eligible duties by providing them with a viable solution through manual filing or electronic submission of the required forms.

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