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2019 (7) TMI 945 - HC - GSTFiling of the TRAN-1 Form - Carry forward credit of eligible duties, both CGST and the GST - glitches in the online system - HELD THAT - In similar circumstances, this Court in BHARGAVA MOTORS VERSUS UNION OF INDIA ORS. 2019 (5) TMI 899 - DELHI HIGH COURT permitted the filing of the TRAN-1 Form manually - Learned counsel for the Respondents has no objection if similar directions are issued in the present petitions as well. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioners to again file the TRAN-1 Forms electronically, failing which the Department will accept the manually filed TRAN-1 Forms on or before 31st July, 2019. The Petitioners claims will thereafter be processed in accordance with law. Petition disposed off.
Issues:
Petitioners unable to avail carry forward credit of eligible duties due to glitches in online system. Analysis: The judgment addresses the grievance of the Petitioners, who were registered with the VAT & Excise Department but faced issues in availing the carry forward credit of eligible duties under CGST and GST. The Petitioners claimed amounts of &8377; 4,85,141 and &8377; 52,75,218 respectively, as on 30th June, 2017, but were unable to do so due to glitches in the Respondents' online system. The Court referred to a previous order in a similar case (Bhargava Motors v Union of India) where manual filing of the TRAN-1 Form was permitted. In light of this, the Court directed the Respondents to either open the portal for the Petitioners to electronically file the TRAN-1 Forms again or accept manually filed forms by 31st July, 2019. It was specified that the Petitioners' claims would be processed in accordance with the law after the submission of the forms. Ultimately, the judgment disposed of the petitions with the aforementioned directions, emphasizing that no costs were to be incurred by either party. The decision aimed to resolve the issue of the Petitioners' inability to avail of the carry forward credit of eligible duties by providing them with a viable solution through manual filing or electronic submission of the required forms.
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