Court Orders Electronic Filing for GST Form TRAN-1 Due to Glitches

The Court directed the Respondents to allow the petitioner to either electronically file the TRAN-1 form or submit it manually due to glitches in the GST system. The deadline for this action was set for 31st August, 2019. The Court ordered the processing of the petitioner's claims in accordance with the law, disposing of the petition based on these terms.

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Issues:
Petitioner unable to avail Cenvat Credit/Input Tax Credit due to glitches in GST system, specifically with filing TRAN-1 form online.

Analysis:
The petitioner had an Input Tax Credit of eligible duty as on 30th June, 2017, but faced issues with carrying forward the credit after the GST regime came into force on 1st July, 2017. Despite the figures being available online, the TRAN-1 form could not be filed due to glitches in the portal. The petitioner made efforts to resolve the issue by filing grievances and meeting with concerned officers, but the matter remained unresolved.

The Respondents referred to a circular dated 3rd April, 2018, which allowed taxpayers who faced IT glitches and could not complete the TRAN-1 filing procedure by 27th December, 2017, to complete the filing process. However, it was not clarified whether the petitioner's case had been considered by the IT Grievance Redressal Committee. The Respondent's counsel mentioned that the petitioner's grievance was still under consideration before the GSTN.

The Court, citing previous orders in similar cases, directed the Respondents to either re-open the portal for the petitioner to file the TRAN-1 form electronically or to accept a manually filed form. The deadline for this action was set for 31st August, 2019, and the Court ordered that the petitioner's claims be processed in accordance with the law. The petition was disposed of based on these terms, and a copy of the order was to be given dasti under the signatures of the Court Master.

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