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2021 (2) TMI 1043 - HC - GSTSeeking direction for opening of the GST portal to enable them to file the statutory Form necessary for migrating the eligible input tax credit under the GST regime - HELD THAT - Although filing with the office of Commissioner/ VATO, Ward-71, Delhi was not in accordance with the procedure under the CGST Act, 2017 and perhaps the abovementioned officer was not competent to receive the TRAN-1 Form, but, notwithstanding the mistake, there is another hurdle that the Petitioner must cross i.e., the delay on the part of the Petitioner in approaching this Court. However, considering the fact that in a batch of petitions, this Court has examined similar issues and the same are pending decision, at this stage we consider it appropriate to issue notice to the Respondents, leaving all contentions open. Issue notice to the other Respondents by all modes, returnable on 5th July, 2021.
Issues:
1. Petitioner seeks direction for opening GST portal to file necessary form for migrating input tax credit. 2. Filing of form manually due to technical glitches, not in accordance with CGST Act, 2017 procedures. 3. Delay in approaching Court for relief. 4. Similar issues pending decision in batch of petitions. Analysis: Issue 1: Petitioner seeks direction for opening GST portal to file necessary form for migrating input tax credit. The Petitioner filed a petition seeking a direction to open the GST portal to enable them to file the statutory form required for migrating eligible input tax credit under the GST regime. The Petitioner's counsel highlighted that due to technical glitches, the relevant GST TRAN-1 Form could not be uploaded on the online portal and was subsequently filed manually with the State GST Authorities within the prescribed time. Despite the filing not following the correct procedure under the CGST Act, 2017, the Court acknowledged the hurdle faced by the Petitioner and decided to issue notice to the Respondents, keeping all contentions open. Issue 2: Filing of form manually due to technical glitches, not in accordance with CGST Act, 2017 procedures. The filing of the form manually with the office of Commissioner/VATO, Ward-71, Delhi was not in line with the procedures outlined in the CGST Act, 2017. It was noted that the officer who received the TRAN-1 Form may not have been competent to do so. Despite this procedural error, the Court recognized that the Petitioner faced another challenge regarding the delay in approaching the Court for relief. However, considering the pending decisions on similar issues in a batch of petitions, the Court deemed it appropriate to issue notice to the Respondents, allowing for further examination of the matter. Issue 3: Delay in approaching Court for relief. The Court acknowledged the delay on the part of the Petitioner in approaching the Court for relief. Despite this delay, the Court decided to issue notice to the Respondents and keep all contentions open for further consideration. The Respondent was granted the opportunity to file a counter affidavit within four weeks, with a provision for a rejoinder to be filed within two weeks thereafter. Issue 4: Similar issues pending decision in batch of petitions. The Court noted that similar issues were pending decision in a batch of petitions. In light of this, the Court decided to issue notice to the other Respondents by all modes, with the matter returnable on a specified date. This decision was made to ensure a comprehensive examination of the issues at hand and to address any common concerns raised in the batch of petitions.
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