9911796707
TMI Blog2019 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... refusing to forward to the IT Grievance Redressal Committee the request of the petitioner company to consider carry forward of input tax credit as on 30-june 2017 a sum of Rs. 4,01,14,416/- as illegal arbitrary and unconstitutional and consequently set aside the same by further directing the respondents to either to re-open and instate the facility of online submission of TRAN-1 to the petitioner or manually accept the hard copy of TRAN-1 of the petitioner and allow the duty credit to carry forward the legitimate input credit of Rs. 4,01,14,416/- to GST period i.e. 30-06-2017 and to pass such other order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case." We have heard the submissions of Sri S.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of FORM GST TRAN-1 to them or manually accept the hard copy of the same and allow carry forward of ITC. By an order, dated 29.01.2019, passed in the said writ petition, the 2nd respondent was directed to verify the representation, dated 29.12.2018, and take appropriate action or pass appropriate orders in strict accordance with law, however, as expeditiously as possible. By letter, dated 08.02.2019, the petitioner was informed that the petitioner had not produced any evidence that the petitioner was prevented from filing the TRAN-1 in time and, therefore,the matter could not be taken up for forwarding to IT Grievance Redressed Committee [ITGRC] in view of the Boards Circular, dated 03.04.2018 in Circular No.39/13/2018-GST. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of the department or GSTN before the last date of filing of Form GST TRAN-1, that is, 27.12.2017. In the light of the facts and submissions, the only question that falls for consideration is as to whether the petitioner's request can be considered and, if so, whether the respondents can be directed to either open the portal to enable the petitioner to now file FORM GST TRAN-1 electronically or to permit the petitioner to submit manually, the typed Form GST TRAN-1 for acceptance by the respondents. Learned counsel for the petitioner, placing reliance on the settled legal position, contended that GST system, at the relevant point of time, was in a trial and error phase and that not only the petitioner but several other dealers like t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message 'error occurred in submission'. "In the afore-stated decision, while dealing with an identical issue, the Delhi High Court referred to the precedents and held as follows: - 'As observed by this Court in several orders i.e., in Bhargava Motors v. Union of India [2019 SCC onLine Del 8474 - 2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. v. Union of India [WP(C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India &Ors [WP(C) 7335/2019] - 2019-VIL-341-DEL], the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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