2019 (8) TMI 815

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....titioner to avail of the transitional credit (TC) of Rs. 1,74,71,030.67. 2. The Petitioner states that he is engaged in retail of outdoor adventure and sportswear brand in the name and style of Columbia Sportswear Company. After coming into force, the GST regime by enactment of the Central Goods and Services Tax Act, 2017 (CGST Act) with effect from 1st July, 2017, the Petitioner was granted registration certificate and a GSTIN Registration No. 07AADCC24505P1ZN. 3. The Petitioner states that as on 30th June, 2017 it had a transitional credit of Rs. 1,74,71,030.67 lying as credit balance in its credit account. Under Section 140(1) of the CGST Act, 2017 the Petitioner is allowed to take into its electronic tax ledger, the aforementioned tr....

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....nsactional credit by the Respondents. 5. It is mentioned that an IT Grievance Redressal Committee (ITGRC) was set up by the Central Board of Indirect Taxes and Customs (CBIC) by Circular No. 39/13/2018 dated 3rd April, 2018 to address of grievances of taxpayers arising from the technical glitches on the GST Portal. The Petitioner sent an application of error in uploading TRAN-1 Form to the ITGRC but did not receive any reply. The Petitioner states that despite the Department of Revenue published a notification extending the time limit for submitting the declaration in Form GST TRAN-1 till 31st January, 2019, no link for uploading the TRAN-1 Form had been provided on the Portal. It is in those circumstances that the present petition was fil....

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....y the ITGRC not to allow re-filing of the TRAN-1 Form. 8. Learned counsel for the Petitioner states that they have screenshots of the web Portal at the relevant date and time to demonstrate that the system was in fact not permitting the online filing of the TRAN-1 Form when the Petitioner attempted to do so prior to 27th December, 2017. 9. This Court would not like to get into the issue whether in fact the Petitioner faced difficulty. The TC available in the account of the Petitioner is a substantial sum. It is not denied by the Respondent that the Petitioner is entitled to carry forward such TC and use it for payment of the taxes under the CGST Act. It is also not in dispute that there have been numerous glitches on the GST Portal in mak....