TaxTMI 
TaxTMI 
2019 (12) TMI 1000
X X X X Extracts X X X X
X X X X Extracts X X X X
....nstitution of India seeks the following reliefs: "i) To issue writ of mandamus and/ or a writ in the nature of mandamus and/or any other appropriate writ(s) directing the Respondent Authorities to either reopen the GST portal for one time revision of Form TRAN -1 or to accept the Revised TRAN -1 to be filed manually by the Petitioner to enable the Petitioner to claim transitional credit of service tax paid on Advance in terms of Section 142(11) (c) of the Central Goods and Services Tax Act, 2017; ii) to award for costs of this Petition; and iii) to grant such further and other reliefs as the nature and circumstances of the case may require." 3. The case of the petitioner as stated in the petition is that it is engaged i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rs. 14,30,884/-, which was the unadjusted service tax paid on advances received by it. Petitioner was eligible to transition of the Input Tax Credit in the GST regime in terms of Section 142(11)(c) of the CGST Act, 2017. 5. Faced with the situation, petitioner submitted its grievance to the GST Helpdesk on 26.12.2017. On the same day, the GST helpdesk confirmed the receipt of service request and informed the status of the same as 'open'. Thereafter, on 18.01.2018, Petitioner received an email from the GSTN stating that the service request of the petitioner had been resolved but with respect to the stated issue, it stated that the due date for filing Form GST TRAN-1 as notified by the Central/State Government is over and the Form GST TRAN....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to Respondent No.2 requesting it to allow the Petitioner to file a revised Form GST TRAN-1 in light of the letter of the Respondent No.2 dated 20.09.2018. The petitioner also visited the office of Respondent No.2 and 3 numerous times in pursuance of the request made in the letters. However, till date the portal for filing Form GST TRAN-1 has not been opened in case of the Petitioner. 7. Petitioner relies upon CBIC Circular No.39/13/2018-GST dated 03.04.2018 issued by the government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. Petitioner also relies upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nion 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 result of which, they could not file the returns in TRAN-2....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 return, the deadline for making the revision coincided....