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2019 (11) TMI 1250 - 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. Petitioner seeks relief for filing tax credit claim due to system glitches. 2. Challenge to the validity of Rule 117 of CGST Rules, 2017. 3. Petitioner's efforts to file Form TRAN-1 beyond the due date. 4. Respondents' contention on the lack of technical glitches faced by the petitioner. 5. Reliance on previous court decisions for relief. 6. Consideration of submissions and previous judgments. 7. Application of previous judgments to grant relief to the petitioner. Issue 1: The petitioner sought relief under Article 226 of the Constitution to file a tax credit claim on stock held on a specific date due to system glitches preventing timely filing. The petitioner, engaged in the sale and purchase of plastic granules, faced technical difficulties in submitting Form GST TRAN-1 within the stipulated period, despite multiple attempts post an extension granted by the government. Issue 2: The petitioner challenged the validity of Rule 117 of the CGST Rules, 2017, as ultra vires to sections of the CGST Act, 2017. The contention was based on the inability to file the required declaration within the extended timeline due to system failures, leading to the request for relief from the court. Issue 3: Despite the petitioner's efforts to file Form TRAN-1 after the due date and multiple representations to the respondents, the system failures persisted, hindering the submission of necessary details for claiming the transitional credit. The petitioner's genuine attempts to rectify the situation were highlighted, emphasizing the need for relief to enable the filing process. Issue 4: The respondents countered the petitioner's claims, stating that no technical glitches were faced by the petitioner during the submission process. They argued that the facility to address technical issues was only available to identified taxpayers who genuinely faced system errors, which, according to the respondents, the petitioner failed to establish in this case. Issue 5: The petitioner relied on previous court decisions, such as M/s Blue Bird Pure Pvt. Ltd vs Union of India and Sare Realty Projects Private Limited vs Union Of India, to support their plea for relief, citing similar situations where the court had granted favorable outcomes to similarly placed parties. Issue 6: After considering the submissions of both parties and referring to previous judgments, the court analyzed the nature of reliefs sought by the petitioner in line with the decisions made in similar cases. The court acknowledged the challenges faced by taxpayers in the GST system's implementation phase and directed the respondents to provide necessary relief to the petitioner. Issue 7: Applying the principles established in previous judgments, the court allowed the present petition, directing the respondents to either open the online portal for electronic filing of Form TRAN-1 or accept manual submissions. The court emphasized the need for processing the petitioner's claim in accordance with the law once the filing is completed, thereby disposing of the petition in favor of the petitioner.
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