2020 (9) TMI 250

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.... be filed seeking issuance of a writ of Mandamus to declare the inaction of the Respondents to reopen the portal immediately enabling the Writ Petitioner to submit its GST TRAN-1 Form in the GSTN Portal in terms of Section 140 of the CGST and APSGST Act, 2017; or in the alternative, permit the Writ Petitioner to submit GST TRAN-1 manually with a direction to the Respondents to consider the same in accordance with law. It is further pleaded that, a direction may be given to Respondent no. 1 and 4 to grant refund of VAT credit of Rs. 1,92,095/-, to which the Writ Petitioner is entitled for. 2) The facts, in issue, are that: (i) The Writ Petitioner is a partnership concern doing business in pulses and turmeric registered under the ....

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....ax payers, but it should not be subservient to the purpose and hence the impediments, if any, should not make the Writ Petitioner servants of the technology. He further pleads that, the authorities have time and again extended the last date for claiming input credit, but, his efforts to upload the Form proved futile for many a reasons. Hence, the present Writ Petition is filed seeking manual submission of Form GST TRAN-1. 3) The same is seriously opposed by the learned Counsel for the Respondents by placing the Judgment of the Division Bench of the Madras High Court in P.R. Mani Electronics v. Union of India [W.P. No. 8890 of 2020]. Insofar as the judgment delivered by this court is concerned, the Counsel for the Respondents would conten....

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....oods manufactured and cleared under such exemption notifications as are notified by the Government.....". 6) Rule 117 of the SGST Rules, 2017 was introduced to provide for the mode and manner in which such credit is to be carried forward. The relevant portion of the Rule reads as under: "117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day: (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in Form GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions ....