2019 (12) TMI 999

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... i. Issue a writ of mandamus or any other writ, order or direction in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit in Form TRAN-1/TRAN-2 and allow the Input Tax Credit of Rs. 70,22,473 /- which the Petitioner could not do so for reasons beyond its control due to technical problems in the system of the Respondents; ii. Issue the direction of like nature to the Respondents, directing them to allow the file TRAN-1 and TRAN-2 or accept the manual submission of TRAN-1 by the Petitioner. 3. The case of the Petitioner as set out in the petition is that it is engaged in the business of trading of bitumen and is registered under the Central Goods and Serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....therefore it could not fill Form TRAN-2 as TRAN-1 was deactivated by that time. 5. Faced with this situation, Petitioner visited the GST officer at Vyapar Bhawan, I.P Estate, New Delhi, however the matter could not be resolved. Petitioner submitted a representation dated 30.11.2018 to the Nodal officer requesting him to open Form GST TRAN-1 and TRAN-2. In pursuance thereto, it received an email dated 18.02.2019 from the Nodal officer stating that its grievance has been forwarded to the GSTN. Petitioner contends that despite the communication, the issue has not been resolved till date. The period for submitting declaration in the Form GST TRAN-1 was extended till 31.03.2019 vide Notification No. 48/2018 read with Order No.01/2019 for all ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Co. Ltd. Through its Branch Commercial Manager vs Union of India, W.P.(C) 8075/2019, decided on 15.10.2019. The decision of this Court in Krish Automotors Pvt. Ltd. v UOI 2019-TIOL-2153-HC-DEL-GST has also been followed by the Punjab & Haryana High Court in Adfert Technologies Pvt Ltd v. Union of India in CWP No. 30949/2018 (O&M) decided on 04.11.2019. The relevant paragraphs of Blue Bird (supra) read as under: "10. Having carefully examined those decisions, the Court is unable to find any distinguishing feature that should deny the Petitioner a relief similar to the one granted in those cases. In those cases also, there was some error committed by the Petitioners which they were unable to rectify in the TRAN-1 Form and as a resu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2019. The Petitioner's claims will thereafter be processed in accordance with law. 12. In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1 instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in the system itself a facility for rectification of such errors which are clearly bona fide. It should be noted at this stage that although the system provided for revision of a ....