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2019 (12) TMI 1000 - HC - GSTReopening of portal for Filing of Form GST TRAN-1 - transitional credit - transition to GST regime - HELD THAT - The factual position in the present case is not any different and petitioner is also entitled to similar relief. At this juncture, it may be noted that as per Notification No. 49/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN-1 should have preserved some evidence of it such as, by taking a screen shot. From the documents placed on record, it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN-1 due to technical glitches. The respondents 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 31.12.2019 - Petition allowed.
Issues:
1. Petitioner seeks relief for revision of Form TRAN-1 under CGST Act. 2. Eligibility of petitioner to claim Input Tax Credit. 3. Technical glitches faced by petitioner in filing Form GST TRAN-1. 4. Petitioner's representations and requests for revision. 5. Applicability of CBIC Circular and previous court decisions. 6. Right to property in credit standing of an assessee. Analysis: 1. The petitioner filed a writ petition under Article 226 seeking a mandamus to reopen the GST portal for revision of Form TRAN-1 or manual filing to claim transitional credit of service tax. The petitioner, engaged in flight management services, paid service tax on advances received and missed transitioning credit to the tune of a specific amount. 2. The petitioner's eligibility to claim Input Tax Credit was not disputed. The petitioner filed Form GST TRAN-1 within the extended deadline but missed transitioning credit inadvertently. The petitioner sought relief based on Section 142(11)(c) of the CGST Act, 2017. 3. The petitioner faced technical glitches while filing Form GST TRAN-1 and made representations to rectify the error. Despite several representations and communications with authorities, the petitioner was unable to revise the form due to system limitations. 4. The petitioner relied on CBIC Circular and previous court decisions to support the claim for revision of Form GST TRAN-1. The court noted similar cases where reliefs were granted to parties facing comparable situations. 5. The court analyzed the facts, referring to previous judgments, and concluded that the petitioner was entitled to relief similar to other cases. The court emphasized the importance of recognizing technical challenges faced by taxpayers and directed the respondents to enable the petitioner to file Form TRAN-1 by a specified date. 6. The court highlighted the right to property in credit standing as per Article 300(A) of the Constitution and emphasized that the petitioner could not be deprived of this property without lawful authority. The court allowed the petition, directing the respondents to facilitate the filing of Form TRAN-1 and process the petitioner's claim accordingly.
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