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2019 (11) TMI 1247 - 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:
1. Failure to file a counter affidavit 2. Relief sought under Article 226 of the Constitution of India 3. Transition of credit under the CGST Act 4. Technical glitches in filing Form GST TRAN-1 5. Extending time period for filing TRAN-1 6. Petitioner's efforts to address the issue 7. Precedents supporting the petitioner's case 8. Court's decision and directive to the respondents Failure to File Counter Affidavit: Despite two opportunities, the respondents failed to file a counter affidavit, leading the court to close their right to do so and proceed with the writ petition. Relief Sought under Article 226: The petitioner sought various reliefs, including a mandamus to allow the credit of eligible duties of IGST/CGST and to open the GST Portal for filing claims, along with challenging the vires of certain rules. Transition of Credit under the CGST Act: The petitioner, engaged in trading and import, had eligible duties credit before the introduction of the CGST Act. The transition of credit required filing a declaration in Form GST TRAN-1, which faced technical glitches and system failures. Technical Glitches in Filing Form GST TRAN-1: Despite multiple attempts, the petitioner could not file Form TRAN-1 due to system failures displaying errors like "Network Error" or "Site Can’t be reached." Extending Time Period for Filing TRAN-1: The government extended the time period for filing TRAN-1 multiple times due to technical glitches faced by taxpayers, with the final extension up to 27.12.2017. Petitioner's Efforts to Address the Issue: The petitioner made efforts to file the form, wrote letters expressing grievances, filed representations, and contacted the GST portal helpline for redressal, all to no avail due to persistent problems. Precedents Supporting the Petitioner's Case: The court considered previous decisions where reliefs were granted to parties facing similar situations, citing cases like M/s Blue Bird Pure Pvt. Ltd and Sare Realty Projects Private Limited. Court's Decision and Directive to the Respondents: Based on the facts and precedents, the court allowed the petition and directed the respondents to either open the online portal for filing Form TRAN-1 electronically or accept it manually by a specified date, with instructions to process the petitioner's claim in accordance with the law once filed.
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