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2019 (8) TMI 367 - HC - GSTCENVAT Credit - prevalent glitch with the TRAN-1 form - trial and error phase - HELD THAT - The Court has in several recent orders including BHARGAVA MOTORS VERSUS UNION OF INDIA ORS. 2019 (5) TMI 899 - DELHI HIGH COURT and UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA ORS. 2019 (8) TMI 85 - DELHI HIGH COURT directed the Respondents in similar circumstances to either re-open the portal to enable the Petitioners therein to again file the TRAN-I form electronically or to accept a manually filed TRAN-1 form. The Court has in those orders noted that the GST system is still in the trial and error phase. The Court directs the Respondents in the present case also to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before 13th September, 2019. The Petitioner s claims thereafter be processed in accordance with law - petition disposed off.
Issues:
1. Availability of Cenvat Credit/Input Tax Credit due to glitches with the TRAN-1 form. 2. Delay in resolving the issue by the authorities. 3. Petitioner's entitlement to revise the TRAN-1 form. Analysis: Issue 1: Availability of Cenvat Credit/Input Tax Credit The Petitioner faced hindrances in conducting business and availing Cenvat Credit/Input Tax Credit due to glitches with the TRAN-1 form required to be filed online. Despite filing the form on 27th December 2017, the electronic ledger did not reflect the correct amount, causing a discrepancy in the credit amount available to the Petitioner. The Petitioner's efforts to rectify the issue through various submissions and complaints to the GST help desk and authorities were unfruitful, leading to a prolonged delay in resolving the matter. Issue 2: Delay in resolving the issue The Petitioner diligently pursued the resolution of the issue by contacting the GST help desk, submitting written complaints, and following up with authorities through letters. However, the lack of response and resolution from the Government resulted in the Petitioner being unable to revise the TRAN-1 form within the prescribed time limit. The Respondents' contention that the Petitioner failed to act promptly after realizing the error was refuted by the Petitioner, emphasizing the systemic glitches in the online portal as the primary cause of the delay. Issue 3: Petitioner's entitlement to revise the TRAN-1 form Citing precedents where similar issues were addressed by the Court, the Petitioner sought relief to either reopen the portal for electronic filing of the revised TRAN-1 form or accept a manually filed form. The Court, considering the systemic challenges in the GST system, directed the Respondents to facilitate the Petitioner in filing the TRAN-1 form electronically or manually by a specified deadline. The Court emphasized the need to process the Petitioner's claims in accordance with the law once the form is submitted. In conclusion, the Court's judgment addressed the Petitioner's challenges in availing Cenvat Credit/Input Tax Credit, the delays in resolving the issue by the authorities, and the Petitioner's entitlement to revise the TRAN-1 form. The decision provided a directive to the Respondents to enable the Petitioner to rectify the form either electronically or manually, emphasizing the importance of processing the Petitioner's claims in compliance with the law.
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