2019 (11) TMI 1250

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.... file its claim of tax credit on the stock held on 30.6.2017 in Form Trans-1 which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents; ii) Issue a writ of a writ of declaration or any other writ, order or direction in the nature thereof declaring that the Rule 117 of the CGST Rules, 2017 ultra vires section 140 and 174 of the CGST Act, 2017; iii) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case. 2. The case of the Petitioner as set out in the petition is that it is engaged in the business of sale and purchase of plastic granules and is registered under the Central Goods and Service Tax Act, 2017 (her....

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....sting Respondent no. 3 to open the portal to allow them to file GST Form TRAN1. Subsequently, Petitioner also submitted a reminder dated 31.08.2018 with the Respondent. 5. Petitioner relies upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250 and Sare Realty Projects Private Limited vs Union Of India, W.P. (C) No. 1300/2018, decided on 01.08.2018 to submit that the Court has granted reliefs to several other similarly placed parties. 6. Respondent Nos. 2 and 3, in their common counter affidavit, state that a reasonable time period was provided for filing TRAN-1 as well as for revising the same and such limitation is a reasonable restriction. It is submitted that as per t....

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.... a result of which, they could not file the returns in TRAN-2 Form and avail of the credit which they were entitled to. In both the said decisions, the Court noticed that GST system is still in the 'trial and error phase' insofar as its implementation is concerned. It was observed in Bhargava Motors (supra) as under: "10. The GST System is still in a 'trial and error phase' as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal. The Court's attention has been drawn to a decision of the Madurai Bench of the Madras High Court dated 10th September, 2....