TaxTMI 
TaxTMI 
2021 (3) TMI 1080
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....o act on the representations made by the petitioner and grant transitional credit under Section 140(1) of the Central GST Act in electronic credit ledger or otherwise as claimed by the petitioner in GST TRAN-1." 2. The facts leading to filing of the present writ application are as under:- 2.1 The writ applicant M/s. Jai Electrical Industries is carrying the business of manufacturing of all types of Electrical Motors, Monoblock Pump, Monoset Pumps etc. and earlier, the firm was registered under the Central Excise Act, 1944 and thereafter, the registration was migrated under the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'GST Act') w.e.f. 01.07.2017. 2.2 According to the case of the writ applicant, the firm had e....
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....ounsel appearing for the respondent Nos.1, 2 & 3 and Mr. Utkarsh Sharma, the learned AGP appearing for the respondent No.4 & 5. 5. Mr. Kuntal Parikh, the learned counsel appearing for the writ applicant would submit that, after filing the Form TRAN-1 within the prescribed time limit, the transitional credit has not been reflected in the electronic ledger, merely because of the technical difficulties and after so many reminders to the respondents, no action was taken to resolve the issue of transitional credit. He has urged that, the claim of the writ applicant is neither rejected nor the respondents have intervened in the matter for resolving the technical glitches/errors occurred in filing the claim and therefore, due to inaction on the p....
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.... June 2017 as GST credit under section 140(3) of CGST Act r/w Rule 117 of CGST Rules, 2017 as amended inter alia requires the petitioner to file Form GST TRAN-1 & GST TRAN-2 electronically. Initially, the due date to file Form TRAN-1 was set to be 27.12.2017. Subsequently, the government has provided a window enabling the tax payers to file the Form TRAN-1 till 31.03.2018 and the petitioner has to file refund claim for closing balance of Rs. 73,594/- they had in their personal ledger account on 30.06.2017. 4. It is respectfully submitted that the petitioner had tried to file GST TRAN 1 on 10.07.2017, but they failed to submit the said declaration electronically meant for carrying forward the eligible credit balance as on 30.06.2017. The....
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....manually." 9. Having heard the learned counsel appearing for the respective parties and considering the materials on record, it is not in dispute that, to avail the benefit of unutilized input credits under the pre-GST regime, the writ applicant had filed TRAN-1 on 10.07.2010 electronically, however, it was not successfully uploaded due to some technical glitches, but at the same time, the form was saved on the portal. It is also an admitted fact that, during the internal audit dated 24.04.2019 undertaken by the jurisdictional tax officer, the writ applicant came to know that the transitional credit had not been reflected in the electronic credit ledger due to technical glitches in the GSTN system. In view of the Circular issued by the Gov....