TaxTMI 
TaxTMI 
2019 (12) TMI 1001
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....n accordance with law (b) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writ( s) declaring Rule 117 of the Central Goods and Services Tax Rules, 2017 and Form GST Tran-1 as ultra vires to Section 40( 5) and Section 164 of the Central Goods and Services Tax Act, 2017 and also offends Article 14, Article 265 and Article 300A of the Constitution of lndia,1950; (c) Pending admission, hearing and final disposal of this application, Your Lordships may be pleased to issue writs(s) and/or direction(s) restraining the Respondents from resorting to or taking any coercive measure action against the Petitioners; (d) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writ(s) declaring Section 164 of the Central Goods and Services Tax Act, 2017 as unconstitutional as it suffers from vice of excessive delegation; (e) Your Lordships may be pleased to Grant ad-interim relief in terms of prayer under Para (c) above; (f) Issue a Writ of mandamus or any other Writ, order or directions declaring that once the Appellant is entitled to tax credit on A/cs of Input Tax Credit of Rs. 8....
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....f the CGST Act. 4. Learned Counsel for the petitioner points out that in the present case, the eligibility of the Petitioner to claim the CVD Duty credit has not been challenged by the Respondents. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within the stipulated period of 90 days. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and lastly on the recommendation of the GST Council, it was extended up to 27.12.2017. Petitioner tried filing Form GST TRAN-1 on the common portal, however, the same could not be uploaded due to technical glitches. The petitioner could not avail transition of credit, presumably because of low bandwidth, given the fact that large number of assessees all over India were trying to submit the declaration in Form GST TRAN-1 before the last date. 5. Faced with the situation, petitioner submitted its grievance to Respondent No.3 vide letters dated 19.02.2019 and 20.03.2019. A copy of the letters has bee....
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....able period of time was provided to taxpayers, keeping in view their constraints, to file as well as revise Form GST TRAN-I. The information regarding last dates for filing and revision was placed in public domain and was also given due publicity by way of press release dated 12.01.2017. Therefore, if the Petitioner failed to file the Form GST TRAN-l, the Government cannot be held responsible for such negligence and dereliction of duty on the part of the Petitioner. 8. We have considered the submissions of the parties. The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein, following the decisions of this Court in Bhargava Motors v. Union of India, decision dated 13th May, 2019 in WP (C) 1280/2018 and Kusum Enterprises Pvt. Ltd. v. Union of India, 2019-TIOL-1509-HC-DEL-GST, the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. The said decision has also been followed by this court in M/s Aadinath Industries & Anr vs Un....
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....m having its claim examined by the authorities in accordance with law. A 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 return, the deadline for making the revision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless." 9. The factual position in the present case is not any different. At this juncture, it may be noted that as per Notification No. 49/2019 dated 09.10.2019 issued by CBIC, the date prescribed ....