2021 (11) TMI 687

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....No.6. He files statement of objections. The same is taken on record. The objections have been served on the counsel for the petitioner on 10.11.2021. 2. The petitioner is before this Court, seeking for the following reliefs: (i) Issue a writ of certiorari, or such other writ, order or direction in the nature of a writ of certiorari, to strike down/read down sub-rule 1(A) to Rule 117 of CGST Rules, 17 inserted by Notification No.48/2018 CT dated 10.09.2018 (Annexure-T) by Respondent No.1, on the ground that the term 'technical difficulties on the common portal' is arbitrary, ultra vires S. 140(3) of CGST Act, 17 and/or to the extent that the impugned rule restricts extension of time limit only to those registered persons in respe....

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....e letter bearing No.C.No.IV/16/504/2019 PCCO GST Policy/137 and D/N- 202001570000002FACOF/137 dated 07.01.2020 (Annexure-P) as being illegal, arbitrary and ultra vires Section 140 of CGST Act, 17 and Rule 117 of CGST Rules, 17; (vi) Issue a writ of Mandamus, or such other writ, order or direction, as this Hon'ble Court may deem fit directing respondent No.3 to approve petitioner's case and grant another opportunity to file Form TRAN 1 electronically (Annexure-X) and allow petitioner to claim TRANsition credit of excise duty and NCCD paid on two wheelers stock held as on 30.06.2017 or alternatively allow petitioners to avail said Transition credit in their electronic credit ledger through GSTR 3B return on the basis of manually file....

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....12.2017 but there is some error and they intend to revise already loaded TRAN- 1. 7. In the light of Section 140 of the Act, read with Section 142 and 172 as well as Rule 117(1A), it is clear that though there is no explicit provision to permit revision filing of TRAN-1 at an extended period for the registered persons who fail to furnish the material for having filed the same by 27.12.2017, in the absence of any specific time prescribed under Section 140 of the Act and in terms of introduction of Rules 117(1A) and 120A, the arguments advanced by the Learned Counsel for the revenue could not be countenanced. The legitimate rights of the petitioners to carry forward unutilized credit of duty/tax already paid cannot be denied on techn....

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....ability to upload, the fact remains that, what is sought to be uploaded are relating to transactions which occurred prior to 27.12.2017 which are evidenced by records including transactions carried out through normal banking channels. It is these transactions which have already occurred prior to the introduction of GST regime which are sought to be filed by uploading the Form in Tran- 1. More so because there is a new procedure which has been prescribed and new methodology which has been adopted for the assessment etc., an assessee cannot be deprived of any input credit that he may be entitled to only on account of non-uploading of a particular form. Needless to say procedure and formalities are handmaiden of Justice, it would be required t....