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TMI Blog2019 (12) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... ng reliefs: "(a) Issue a Writ of mandamus or any other Writ, order or direction in the nature thereof thereby declaring Rule 117 of CGST Rules providing time limit for filing TRAN-1 as ultravires, contrary and in violation to Section 140 and 17 4 of the CGST Act, 2017. (b) Issue a Writ of mandamus or any other Writ, order or directions declaring that the Petitioner is entitled to tax credit on account of Input Tax Credit of Excise Duty of Rs. 4,07,63,917.55/- and that being a onetime entitlement, the Petitioner should not be deprived from claiming said credit due to technicalities of law especially when new law is yet to be settle down and allows Petitioner to claim legitimate Input Tax Credit by directing Respondent to accept TRAN-1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were unable to access the portal and file requisite details. Therefore, the requisite information could not be filed in the prescribed form TRAN-1. Further, it is alleged that during illness, whenever the Managing Director enquired about the compliances required to be made under the GST regime, he was informed that the GST portal was not working properly and data was being collated to complete the necessary compliances. On recovery, the Managing Director followed up with the company personnel and the tax authorities and was apprised of the fact that as per CBIC order 1/2019 dated 31.01.2019, the time to file TRAN-1 has been extended upto 31.03.2019, for taxpayers who could not submit the said declaration by the due date on account of tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3th May, 2019 in WP (C) 1280/2018 and Kusum Enterprises Pvt. Ltd. v. Union of India, 2019-TIOL1509-HC-DEL-GST, 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. The said decision has also been followed by this court 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. Through its Branch Commercial Manager vs Union of India, W.P.(C) 8075/2019, decided on 15.10.2019. The decision of this Court in Krish Automotors Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents "either to open the portal, so as to enable the petitioner to file the TRAN-1 electronically for claiming the transitional credit or accept the manually filed TRAN1" and to allow the input credit claimed "after processing the same, if it is otherwise eligible in law". 11. In the present case also the Court 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 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not any different. Though, the case of the petitioner cannot be strictly categorized as covered by "technical glitches", however, as held in M/s Blue Bird (supra), the GST System is still in a 'trial and error phase' as far as its implementation is concerned and although the failure was on the part of the Petitioner, the error was inadvertent. The petitioner does not have any evidence or proof in support of his submission that the personnel responsible for dealing with the compliances was unable to file the requisite Form due to non-functioning of GST Portal. However, we have noticed that in large number of matters, the petitioner have similarly complained that before the deadline, they were not able to access the GST Portal. This could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding in favour of an assessee is "property" and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. There is no law brought to our notice which extinguishes the said right to property of the assessee in the credit standing in their favour.
9. 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 31.12.2019. Respondents shall process the petitioner's claim in accordance with law once the Form GST TRAN-1 is filed. The petition is allowed in the aforesaid terms. X X X X Extracts X X X X X X X X Extracts X X X X
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