Court orders prompt resolution of technical glitches hindering access to CENVAT credit benefits

The court directed the respondents to address technical glitches hindering the petitioner's access to CENVAT credit benefits, allowing manual submission if necessary. The authorities were instructed to verify the credit claim promptly to prevent penalties or interest charges on the petitioner. The judgment emphasized adherence to established principles and ordered the portal to be reopened within two weeks or accept manual applications. Relief was granted to the petitioner to ensure timely processing of the refund application and avoid unjust liabilities.

---

---

Issues:
1. Transfer of CENVAT credit benefit from Delhi to Raipur, C.G.
2. Technical glitches preventing submission of CENVAT credit form on GST portal.
3. Delay in resolving the issue leading to potential penalty or interest charges.
4. Application for CENVAT credit refund not processed due to technical issues.
5. Judicial precedents referred to by the petitioner.
6. Respondent's assurance to consider the pending application.

Analysis:
1. The petitioner had initially availed CENVAT credit benefit at a unit in Delhi and later transferred the entire unit to Raipur, C.G. The petitioner sought the same benefit in Raipur but faced technical glitches preventing the submission of the required form on the GST portal. Despite repeated attempts and correspondence, the issue remained unresolved, potentially exposing the petitioner to penalties or interest charges for reasons beyond their control.

2. The petitioner referenced judgments from a co-ordinate Court and the Bombay High Court to support their case. The court acknowledged the technical difficulties faced by the petitioner and directed the respondents to address the situation promptly. It was noted that the CENVAT credit form could not be filled and submitted due to these glitches, necessitating manual intervention by the authorities.

3. After perusing the documents and hearing both parties, the court emphasized the need to follow established principles. In line with the precedents cited, the court ordered the respondents to reopen the portal within two weeks or accept the petitioner's application manually. The authorities were instructed to verify the claimed credit and ensure the petitioner's ability to pay taxes using the regular electronic system.

4. The judgment concluded by disposing of the petition with the observation that the respondents must take necessary actions to resolve the technical issues hindering the petitioner's access to the CENVAT credit benefit. The court's decision aimed to provide relief to the petitioner and prevent any unjust penalties or liabilities arising from the delayed processing of the refund application.

---