2019 (10) TMI 91 - HC - GST

Filing of Form GST Tran-1 - Input Tax Credit - migration to GST regime - HELD THAT - We direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 02.10.2019. The petitioner s revised claim be processed in accordance with law once the corrected GST TRAN I Form is filed - petition disposed off.

Summary

Issues involved:
1. Petitioner seeking directions to file Form GST TRAN-1 for availing Input Tax Credit (ITC).
2. Technical glitches preventing the petitioner from filing Form GST TRAN-1.
3. Dispute over granting Input Tax Credit to the petitioner.
4. Application of legal precedent in similar cases.
5. Constitutional right to property in credit standing.

Detailed Analysis:
Issue 1: The petitioner filed a writ petition seeking directions to allow them to file Form GST TRAN-1 for availing Input Tax Credit (ITC) and to receive the credit. The petitioner faced technical issues on the GST common portal while attempting to file the form, leading to errors and inability to complete the process.

Issue 2: The petitioner's case involved encountering errors on the portal despite repeated attempts to file Form GST TRAN-1. The petitioner sought redressal for the technical glitches preventing them from availing the legitimate due Input Tax Credit of a specific amount.

Issue 3: The petitioner argued that they should not be deprived of the Input Tax Credit amount due to technical glitches at the common portal. The petitioner emphasized their right to receive the credit and highlighted the efforts made to rectify the errors and file the form within the extended deadline.

Issue 4: The petitioner relied on a previous judgment in a similar case, M/s Blue Bird Pure Pvt. Ltd. v. Union of India & Ors, where the court directed the respondents to allow the petitioner to rectify the form electronically or manually. The court emphasized the importance of granting the credit as property rights of the assessee.

Issue 5: The court acknowledged the petitioner's right to property in the credit standing and directed the respondent to either open the online portal for rectification or accept the manually corrected form within a specified timeline. The court emphasized the need to process the revised claim in accordance with the law once the corrected form is filed, ensuring the petitioner receives the due credit.

This judgment underscores the importance of upholding property rights in credit standing and ensuring that technical glitches do not deprive taxpayers of legitimate dues. The court's decision to direct the respondent to facilitate the filing of the corrected form reflects a commitment to fair and just administration in matters concerning Input Tax Credit under GST regulations.