2020 (3) TMI 1038

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.... petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : "7(A) YOUR LORDSHIPS may be pleased to admit and allow this Petition. (B) YOUR LORDSHIPS may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction directing the Ld. Respondents to open the online portal so as to enable the Petitioner to file the revised Form GST TRAN - 1 electronically which the Petitioner could not do for the reasons beyond its control due to glitches in the system of the Respondents. (C) Alternatively, YOUR LORDSHIPS may be pleased to issue writ of Mandamus or any other appropriate writ, order or direction directing the Ld. Respondents to accept the m....

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....ertaining to CENVAT Credit of excise duty and Rs. 5,97,397/- pertaining to the input tax credit of service tax. 3.4. The petitioner therefore, noticing that an error had crept in at the time of filing of Form GST TRAN-1 dated 15.12.2017, attempted to file revised Form GST TRAN-1. However, the petitioner could not upload such Form as revise button/link was not reflected on the screen of the common portal, when the petitioner tried to log in to revise Form GST TRAN-1. The petitioner, therefore could not correct the mistakes committed by it, at the time of filing of original Form GST TRAN-1. 3.5. The petitioner, thereafter, made a representation on 16.12.2017 with regard to the difficulty of the petitioner for not being able to upload re....

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....7 informed to the help desk that the petitioner was unable to file revised Form GST TRAN-1 to correct the inadvertent mistake committed by the petitioner by showing "ZERO" in CENVAT Credit admissible at ITC in Column 5(a) of the Form GST TRAN-1 due to technical error. 4.1. It was submitted that the petitioner is entitled to get credit of the CENVAT/Input Tax Credit as per the provisions of Section 140 of the Act, 2017 read with Rule 117 of the Rules, 2017. 4.2. The learned advocate for the petitioner also relied upon the Order No.01/2020-GST dated 07.02.2020 issued by the Government of India, Ministry of Finance, (Department of Revenue), [Central Board of Indirect Taxes and Customs], to submit that now the portal for uploading Form GS....

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....AN-1 erroneously showing "ZERO" balance for CENVAT Credit admissible as Input Tax Credit. Therefore, as per the provisions of Section 140 of the Act, 2017 read with rule 117 of Rules, 2017, the petitioner is entitled to carry forward the CENVAT Credit. The IT Grievance Redressal Committee of the respondent, however, did not consider the case of the petitioner that petitioner could not upload the revised Form GST TRAN-1 to claim the amount of Rs. 14,55,770/- as Input Tax Credit due to technical glitch. 7. In the opinion of this Court, the respondents have failed to consider the aspect of the technical glitch to reject the claim of the petitioner on the ground that there was no technical error when the petitioner uploaded the Form GST TRAN....