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TMI Blog2019 (12) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... mere fact that the petitioners cannot establish that the inability to upload the required details was on account of a system error that was occasioned by the respondents, cannot be a reason for denying them the substantive benefit of carrying forward the credit earned by them under the erstwhile regime. Writ petitions were allowed and a direction was issued to the respondents to permit the petitioners therein to file the TRAN -1 Form, either electronically or manually on or before 31.12.2019 without prejudice to the right of the respondent statutory authorities to verify the genuineness of the claim of the petitioners - petition allowed. - WP(C). No. 11424 OF 2019 (C), WP(C). No. 18385 OF 2019 (W) - - - Dated:- 13-12-2019 - TING TO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 139 to 143 of the Act and Rule 117 of the SGST Rules. As part of the procedure for the transfer of credit, the petitioners had to file a declaration in Form GST TRAN-1 on or before 27.12.2017 for the purposes of successfully migrating the credit to the GST regime. In both these Writ Petitions, the grievance of the petitioners is essentially that, while they attempted to upload the necessary details in the web portal of the GSTN, they were not able to do so because of a technical glitch that was encountered in the system. The request made by them before the respondent authorities under the GST Act also did not meet with any success, and the stand of the respondents was that since the petitioners had not complied with the procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn up by the respondents. It is stated that in the case of such assessees, while their attempt at logging in would be recorded by the system, it would have to be established that the inability to upload the details was on account of any system error occasioned at the instance of the respondents. 4. I have heard the learned counsel appearing for the petitioners and the learned Standing Counsel appealing for the respondents. 5. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that since it is not in dispute that the petitioners herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, and finding that in the instant cases also there is no dispute with regard to the attempt made by the petitioners to log into the system on or before 27.12.2017, I allow these Writ petitions by quashing the impugned communications, and directing the respondents to permit the petitioners to file their TRAN-1 Forms either electronically or manually on or before 31.12.2019. While the respondents shall attempt to facilitate the filing of these TRAN-1 Forms electronically by making the necessary arrangements in the web portal an insistence on manual filing shall be only in circumstances where the electronic filing is not possible. In either event, the respondents are at liberty to verify the genuineness of the claim of the petitioners and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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