2020 (2) TMI 1105

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....is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner's claim be assessed for input tax credit in accordance with law. 2. Brief facts which led to the filing of the present writ petition is that, the petitioner is a Trader dealing in Pipes, Container Tanks, Pumps, Hardware Goods and Paints etc. and falls within the definition of a trader under Goods and Service Tax Act (in short, the GST Act). The said GST Act came into force w.e.f. 01.07.2017. Under Section 140(3) of the GST Act, the petitioner was entitled to avail input tax credit. In ord....

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.... the petitioner to submit the same manually. 4. The counsel for the petitioner submits that the Govt. of India realizing the difficulties which are faced by the traders had issued a circular on 03.04.2018 wherein it was directed that the tax payers shall approach the Field Officer or the Nodal Officer demonstrating the difficulties on the common portal on account of which due process as envisaged in law could not be completed. Subsequently, the Nodal Officer shall forward the same to the GSTN who, in turn, would examine and after due verification of the records shall forward the same to the IT Grievance Redressal Committee with suggested solution for resolution of problem. The circular also reflects that so far as tax payers who could no....

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.... issuance of the circular dated 03.04.2018 whereby the portal was opened for such traders who had attempted but failed to fill in TRAN-1 electronically by 31.04.2018, during the said period also the petitioner did not take any initiative in completing the pre-requisite as is required under Rule 117 enabling the petitioner the benefit of input tax credit. Thus, prayed for rejection of the writ petition. 7. Having heard the contentions put forth on either side and on perusal of records, it would be relevant at this juncture to appreciate the fact that the GST Act came into force w.e.f. 01.07.2017. The rules also were framed under the said law. The petitioner is a trader as defined under the provisions of the GST Act. Under Section 140(3) o....

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....e portal of the department. What is clearly to be understood is that the Govt. of India realizing the difficulties of genuine traders had issued a circular on 03.04.2018 permitting those traders, who were unsuccessful in filling up of TRAN-1, to do so after showing proper evidence in respect of their attempts and failure. 10. If we go through Annexure P/3, it clearly reflects that the Govt. of India was very clear on the issue that the last date of filling up of TRAN-1 extended up till 31.04.2018 shall not be applicable in general, but would be entitled for only those genuine tax payers who had in the past attempted to fill TRAN-1 but were unsuccessful. The circular also very clearly had laid down that the circular dated 03.04.2018 wo....