9911796707
TMI Blog2019 (1) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... f the figures it had filled just before it actually uploaded TRAN-I, the Revenue would have then contended that those figures were inchoate as the document would not have been final and was merely at the stage of preparation. The Court is of the opinion that the respondents should disclose as to what was actually filled in the TRAN-I Form [whether for the first time or the second time when it was uploaded], by the petitioner in this case and the basis of its assertion that no credit was available to it, having regard to the fact that the petitioner claims credit on the basis of real transactions in real goods. List on 13th March, 2019. - W.P.(C) 1280/2018 - - - Dated:- 7-1-2019 - Mr. Justice S. Ravindra Bhat And Mr. Justice Prateek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures provided did not entitle it for the reflection of any credit in the electronic ledger. The relevant parts of that meeting relied upon [para 3.2 (e)] reads as follows: 3.2 EVP, GSTN further elaborated the cases under the Category 'B', where no technical issues were found on the basis of logs in GST system, as below: xxxx xxxx xxxx e) In total 13 cases, taxpayers had filed TRAN-I twice but no credit had been received in their ledgers. No technical or system issues were evident from the logs, and the posting in ledgers was what was filled by taxpayers. These included 6 cases sent by Nodal officers and 7 cases pertaining to WPs. xxxx xxxx xxxx 4. The petitioner points out that the intimation of its having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have itself indicated the figures. That, however, does not appear to be the case. 6. In these circumstances, the Court is of the opinion that the respondents should disclose as to what was actually filled in the TRAN-I Form [whether for the first time or the second time when it was uploaded], by the petitioner in this case and the basis of its assertion that no credit was available to it, having regard to the fact that the petitioner claims credit on the basis of real transactions in real goods. 7. The concerned respondents, i.e. GST Council and the respondent No.4 shall file affidavits before the Court within two weeks. The respondent No.4 shall also make available to the Court the necessary files relating to this case. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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