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2019 (11) TMI 1249 - HC - GSTUnable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT - The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA ORS. 2019 (7) TMI 1102 - DELHI HIGH COURT wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically or to accept the same manually on or before 09.12.2019. Respondents are directed to process the petitioner s claim in accordance with law once the Form GST TRAN 1 is filed - petition allowed.
Issues:
Claim of tax credit on stock held on 30.6.2017 in Form TRAN 1 and TRAN 2 due to glitches in the system. Analysis: The petitioner, engaged in trading and servicing of two-wheelers, sought transition credit under the CGST Act. Despite being entitled to an Input Tax Credit of ?23,72,079/-, technical glitches on the GST Portal prevented the timely submission of Form TRAN-1 within the 90-day stipulated period. The government extended the deadline multiple times, with the final extension until 27.12.2017. However, the petitioner faced persistent issues uploading the form due to system failures, prompting requests for assistance, which went unanswered by the GST Department. The petitioner cited CBIC Circular No.39/13/2018-GST and previous court decisions to support their claim. The government's failure to address technical glitches on the GST Portal was highlighted, leading to a plea for relief similar to other parties in similar situations. The respondent, represented by the senior standing counsel for GST, contended that no evidence of error in submission/filing of TRAN-1 prior to the due date existed, leading to the rejection of the petitioner's request by the Grievance Redressal Committee. In line with previous judgments, the Court acknowledged the challenges faced by taxpayers in navigating the GST system and directed the respondents to facilitate the filing of Form TRAN-1 by the petitioner either electronically or manually. The Court emphasized the need for authorities to consider genuine difficulties faced by taxpayers and process claims in accordance with the law. The decision in M/s Blue Bird Pure Pvt. Ltd was cited and followed, leading to the allowance of the petition and a directive for the respondents to address the petitioner's claim promptly. The Court ordered the respondents to enable the petitioner to file Form TRAN-1 electronically or accept it manually by a specified date. Once filed, the respondents were instructed to process the claim in adherence to the law, thereby concluding the matter in favor of the petitioner.
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