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TMI Blog2019 (11) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable to expect the users to back up digital evidences - reliance can be placed in various cases of Madras and Delhi High Courts of M/S. AADINATH INDUSTRIES ANR. VERSUS UNION OF INDIA ORS. [ 2019 (10) TMI 91 - DELHI HIGH COURT] , M/S. ARORA CO. VERSUS UNION OF INDIA ORS. [ 2019 (11) TMI 471 - DELHI HIGH COURT] and TARA EXPORTS VERSUS THE UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, THE PRINCIPAL COMMISSIONER OF CGST AND CENTRAL EXCISE, THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE CENTRAL GST OFFICER AND THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE [ 2018 (9) TMI 1474 - MADRAS HIGH COURT] . We have no reason to doubt the claim of the petitioner that it had made genuine efforts for filing the returns online, but such attempts failed because of technical glitch. We, however, make it clear that does this Court is not dealing with an issue whether the petitioner is entitled to input credit as claimed by it because that is a matter to be examined by the authorities. The respondents are directed to permit the petitioner to file TRAN-1 either electronically or manually statutory form(s) TRAN-1 on or before 31.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The Goods and Service Tax (in short GST ) has been introduced with effect from 01.07.2017 which has resulted into subsuming of large number of Central and State levies into a single tax. Various taxes like Central Excise Duty, Additional Duties, Special Duties, Service Tax, Cesses, Surcharge and State VAT, CST, Purchase Tax etc. have been merged into single tax i.e. GST which has been implemented with effect from 01.07.2017. 4. Prior to introduction of GST, the petitioner was registered with the Central Excise/Service Tax as well as Sales Tax Department and was paying appropriate duties/taxes. With the introduction of the GST with effect from 01.07.2017 and subsuming of various taxes into GST, the petitioner was made to migrate into GST and was allotted GST No.02AACFJ9239Q2ZW and the petitioner has held various stocks of duty/tax paid raw materials as well as those contained in the semi-finished goods and finished goods. It is the case of the petitioner that in terms of the provisions of Section 140(3) of the Central Goods and Service Tax Act, 2017, a registered person is entitled to take credit of eligible duties in respect of inputs held in stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an extension of the last date by a further period not exceeding 90 days and since the Form had not been filed, the petitioner cannot be permitted to file the same after the period of limitation. As regards the allegations of the petitioner that it could not file the TRAN-1 Form and carry forward the legitimate input service tax, the same has been denied on the ground that it is not supported by any documentary evidence. 10. We have heard the learned counsel for the parties and have minutely perused the material available on record. 11. It is not in dispute that there were glitches in the system which led to filing of petitions before various High Courts of the Country and these Courts have granted the relief to the taxpayers by directing the authorities to open the portal and/or receive the manually filed Forms and/or approach the Nodal Officers appointed by the Government in this regard. 12. Reference in this regard can conveniently be made to the following orders of the different High Courts: (i) Madras High Court order dated 10.09.2018 in W.P(MD)18532 of 2018 in case titled Tara Exports versus The Union of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the algorithm/software programme, did not accept the entries sought to be made by the dealer. 15. In the judgments referred to above, it has been judicially recognized that GST system is still in a trial and error phase , as far as its implementation is concerned and because of this the Courts had been approached by the dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal. As a matter of fact, the Court acknowledged the procedural difficulties in claiming input tax credit in the TRAN-1 Form and the Court permitted the respondents either to open the portal so as enable the petitioner to file the TRAN-1 electronically for claiming the transitional credit or accept the manually filed TRAN-1 and to allow the input credit claimed after processing the same, if otherwise eligible in law . 16. Relying upon the aforesaid judgments, similar directions were issued by a learned Division Bench of the Delhi High Court in Bhargava Motors case (supra) and have been repeatedly reiterated thereafter in the subsequent judgments referred to above. 17. The judgment of the Punjab and Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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