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TMI Blog2019 (11) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... im of tax credit on the stock held on 30.6.2017 in Form TRAN l and TRAN 2 and allow the Input Tax Credit which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents; ii) direct for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case." 2. The case of the petitioner as set out in the petition is that it is engaged in the business of trading and servicing of two-wheelers and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST Act'). Petitioner was entitled to transition of credit of the amount of Excise duty in terms of Section 140 (3) of the CGST Act. The Input Tax Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open the GST TRAN-I on the portal of above mentioned firm. Respected Sir, 1. That the above mentioned firm M/s Aman Motors is my proprietorship concern and was unable to file TRAN-I by 27-122017 due to some technical glitch on the GST Portal and confusion in the last date of filing of TRAN l. 2. That we made several efforts to file the TRAN-I by 27-122017 however the registered person could not submit the TRANI by 27-12-2017. Last date to file TRAN -1 was reflecting as 31st Dec 2017 on the GST Website and we again logged in the portal on 28th Dec 2017 to file TRAN-l but the data could not be submitted as the window of TRAN l was blocked. That the screen short of the GST Council website reflecting that the last date of TRAN l is 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it was concluded that there was no evidence of error of submission/filing of TRAN-1 prior to the due date and therefore its request has been rightly rejected by the Grievance Redressal Committee. 7. We have considered the submissions of the parties. The nature of reliefs sought in the present petition and the facts disclosed hereinabove are fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. It was observed as under: "10. Having carefully examined those decisions, the Court is unable to find any dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied that the Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2019. The Petitioner's claims will thereafter be processed in accordance with law. 12. In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadverten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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