2019 (11) TMI 893 - HC - GST

Filing of TRANS-1 - unable to avail Transitional credit - CGST Act - HELD THAT - The Respondents are obliged to open GSTN Portal in view of the decisions of the various Courts on identical facts Mr. Adik, learned Counsel appearing for the Respondents very fairly on instructions, states that, Respondent No.1 would pass an appropriate order on the Petitioner s application dated 4th June, 2019, within a period of three weeks from today, after hearing the Petitioner - petition disposed off.

Summary

Issues: Challenge to non-reopening of GSTN Portal for uploading Transitional Credit details due to technical glitches.

In this judgment by the Bombay High Court, the Petitioner challenged the Respondents' action of not re-opening the GSTN Portal to allow them to upload the Transitional Credit details when the CGST Act was introduced. The Petitioner claimed they were unable to avail the credit due to technical glitches in filing online TRANS-1 under the CGST Act. The Petitioner had requested permission from the Commissioner, CGST, Pune-II, to avail of the transitional credit available on 1st July, 2017. The Petitioner's counsel argued that the Respondents were obligated to open the GSTN Portal based on decisions of other courts in similar cases. In response, the Respondents' counsel assured that an appropriate order would be passed on the Petitioner's application within three weeks after hearing them. The Respondents' assurance addressed the Petitioner's grievance, and the Petitioner was advised to bring relevant court decisions to the Commissioner's attention during the hearing. Consequently, the Writ Petition was disposed of in the terms mentioned above.