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TMI Blog2019 (12) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... pload the Form GST TRAN-1 due to the glitches in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN-1 should have preserved some evidence of it such as, by taking a screen shot. From the documents placed on record, it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN-1 due to technical glitches. 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 31.12.2019 - Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... received certain advance amount from its customers on which service tax to the tune of ₹ 14,30,884/- was paid by it in accordance with the provisions of the Finance Act, 1994. Petitioner was entitled to transition of credit of Input Tax Credit in terms of Section 142(11)(c) of the CGST Act, 2017. 4. Learned Counsel for the petitioner points out that in the present case, the eligibility of the Petitioner to claim the Input Tax Credit has not been challenged 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST TRAN-1 on account of inadvertent mistake at the time of initial filing. Pursuant to this, Respondent no.2 wrote to the Nodal officer, GST Delhi South Commissionerate on 13.09.2018 to look into the request of the Petitioner. Petitioner made another representation to the Respondent No.3 vide a letter dated 17.09.2018, requesting for revision of Form GST TRAN-1. Subsequently, Petitioner received a letter dated 20.09.2018 from the Assistant Commissioner (Systems), informing the Petitioner that as per Circular dated 03.04.2018, an IT Grievance Redressal Mechanism was set up for the taxpayers facing the technical glitches on GST portal. Accordingly, recommendations in respect of the taxpayers, who could not complete filing of Form GST TRAN-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced a copy of the screenshot evidencing that he was unable to file Form GST TRAN-1 on the GST Portal. Thereafter when he engaged in communication with the respondent, there was no genuine ground forthcoming except for stating that the due date for filing of Form GST TRAN-1 was over. The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/s Blue Bird Pure Pvt. Ltd (supra) decided on 22.07.2019, wherein, following the decisions of this Court in Bhargava Motors v. Union of India, decision dated 13th May, 2019 in WP (C) 1280/2018 and Kusum Enterprises Pvt. Ltd. v. Union of India, 2019-TIOL-1509-HC-DEL-GST, the Court had directed the respondents to either open the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the TRAN-1 form that Court directed the respondents "either to open the portal, so as to enable the petitioner to file the TRAN1 electronically for claiming the transitional credit or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as per Notification No. 49/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN-1 should have preserved some evidence of it - such as, by taking a screen shot. Many of the registered dealers/traders come from rural/semiliterate background. They may not have had the presence of mind to create any record of their having tried, and failed, to upload the Form GST TRAN-1. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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