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TMI Blog2019 (11) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.(C) 1329/2019 - - - Dated:- 21-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Puneet Rai, Adv. Respondents Through: Mr. Amit Bansal, SSC with Mr.Aman Rewaria and Ms.Vipasha Mishra, Advs. for R-2. Mr. Dhananjay Mishra, Adv. for R-4. SANJEEV NARULA, J (Oral): 1.The present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has not been doubted by the Respondents. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within the stipulated period of 90 days. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and lastly on the recommendation of the GST Council, it was extended up to 31.12.2019. Petitioner tried filing Form TRAN-1 on the common portal on 23.08.2017, however, the TRAN-1 was not processed and error messages were displayed by the system. The petitioner could not avail transition of credit, presumably ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for GST submits that the petitioner had erroneously entered the GST input credit in the wrong column of the TRAN-1 (column 8 instead of the correct column 5) and therefore it cannot seek extension of time on account of its own mistake. It is also stated in the counter affidavit that the petitioner has wrongly claimed that the respondents have failed to act upon the request of the petitioner. It is submitted that the petitioner s email dated 07.09.2017 was duly responded to, whereby the petitioner was asked to contact Respondent no. 3 s helpdesk. However, petitioner took no steps before 27.12.2017 (deadline to file/ revise TRAN-1) to revise its TRAN -1 despite knowing that there was an error in filing TRAN-1. The request to open the porta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced that GST system is still in the 'trial and error phase' insofar as its implementation is concerned. It was observed in Bhargava Motors (supra) as under: 10. The GST System is still in a 'trial and error phase' as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal. The Court's attention has been drawn to a decision of the Madurai Bench of the Madras High Court dated 10th September, 2018 in W.P. (MD) No. 18532/2018 ( Tara Exports vs. Union of India) where after acknowledging the procedural difficulties in claiming input tax credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered impractical and meaningless. 9. The decision in M/s Blue Bird Pure Pvt. Ltd (supra) has also been followed by us in M/s Aadinath Industries Anr vs Union of India, W.P. (C) 9775/2019, decided on 20.09.2019; Lease Plan India Private Limited vs Government of National Capital Territory of Delhi and Ors, W.P.(C) 3309/2019, decided on 13.09.2019; Godrej Boyce Mfg. Co. Ltd (Supra). 10. The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents 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. 11. Respondents are directed to proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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