TaxTMI 
TaxTMI 
2020 (3) TMI 350
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.... other appropriate writ, order or direction directing the 2nd, 3rd, 4th, 5th and 6th respondent to accept the Petitioner's manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 that may be filed within a period of two weeks. ii. Issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd 3rd, 4th 5th and 6th Respondents to do the needful so that the eligible credit in respect of duties covered under the proviso to section 140(3) is reflected in the Petitioner's electronic credit ledger with effect from 01 January 2018; iii. Issue a writ of mandamus or any other appropriate writ, order or direction quashing Rule 120A of the CGST Rules to the extent it denies a re....
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....19, which has been followed by this Court in various judgments including the judgment dated 18.11.2019 in W.P.(C)No.21008/2019, judgment dated 20.12.2019 in W.P.(C)No.34771/2019, judgment dated 14.1.2019 rendered by this Court in W.P.(C)No.609/2019 as modified by the order dated 20.12.2019 in R.P.No.932/2019 in W.P. (C)No.609/2019 etc. It will be pertinent to refer to the contents in the judgment dated 20.12.2019 rendered by this Court in W.P.(C)No.34771/2019, which read as follows:- "The petitioner in this writ petition is an assessee under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime pursuant to the enactment of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act, 2017. The petit....
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.... that was occasioned at the instance of the respondents. 2. Through statements filed on behalf of the respondents, it is stated that the complaints with regard to system error and the alleged inability of assessees to upload the necessary details for carrying forward the credit earned by him under the erstwhile regime to the GST regime on or before 27.12.2017, were considered by the respondents, who have the wherewithal to ascertain whether an assessee had in fact made an attempt to log into the system or not. It is stated that system log maintained by the respondents clearly reveals cases where an assessee attempted to log into the system but failed, and also whether or not the inability of the assessee to upload the necessary det....
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.... case and the submissions made across the bar, I find that since it is not in dispute that the petitioner herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a perusal of the system log, that the petitioner did attempt to log into the system, the mere fact that the petitioner cannot establish that the inability to upload the required details was on account of a system error that was occasioned by the respondents, cannot be a reason for denying him the substantive benefit of carrying forward the credit earned by him under the erstwhile regime. I also take note of the decision of the Delhi High Court in Blue Bird Pure Pvt.Ltd. V. Union of India and Others [(2019) ....
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.... the web portal an insistence on manual filing shall be only in circumstances where the electronic filing is not possible. In either event, the respondents are at liberty to verify the genuineness of the claim of the petitioners and the claim shall not be denied only on the ground that the same was not filed before 27.12.2017. This writ petition is allowed on the above lines." 4. The judgment dated 14.1.2019 rendered by this Court in W.P.(C)No.609/2019 reads as follows:- "The petitioner approached this Court seeking a direction to the respondents to accept the petitioner's manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 in view of the error in filing the same on account of the technical re....
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....ited, but by mistake uploaded the details in table 7(d) instead of uploading it in table 7(b), it can be taken as an error apparent on the face of records. Hence, it is a fit case in terms of 32nd GST Council decision regarding extended scope of ITGRC for non-technical issues. In the above circumstances, it is recommended to consider the case of M/s. Popular Dealers Pvt. Ltd. GSTIN 32AADCP6984GIZ8 to allow them to rectify the mistake committed by them while filing the TRAN-1 Form." 6. In the light of the above said decision of the Commissioner of the State GST Council, this Court has passed order dated 20.12.2019 in R.P.No.932/2019 in W.P.(C)No.609/2019, which reads as follows:- "In the light of the positive re....