9911796707
TMI Blog2019 (12) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... le taxation regime are not lost. Input tax credit is a property within the meaning of Article 300A of the Constitution of India. The taxpayers could not be deprived of the same, without authority of law. In terms of the transitional provisions, there was ambiguity and confusion amongst taxpayers. This was accentuated with technical glitches, which resulted in several tax payers not being able to file the requisite Form GST TRAN-1 within time. In M/s Blue Bird Pure Pvt. Ltd [ 2019 (7) TMI 1102 - DELHI HIGH COURT ] also, the court accepted the error in filling up of the requisite information to be inadvertent and directed the Respondents to either open the online portal or to enable the petitioner to file the rectified Form GST TRAN-1 electronically or accept the same manually - The factual position in the present case is not any different and thus, we allow all petitions and direct the respondents to either open the online portal so as to enable the respective petitioners to file the Form TRAN-1 and TRAN-2 electronically, or to accept the same manually on or before 06.01.2020, if not already, filed pursuant to the interim order dated 01.05.2019. Respondents shall proceed to process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m GST TRAN-1 has not been filed till 27.12.2017; (c) issue an appropriate writ, order or direction in the nature of mandamus directing the Respondents to allow the Petitioners to claim input tax credit on goods held in stock at their sales depots in relation to which invoices / duty paying documents are not available and details of which were not included in the Form GST TRAN-1; (d) issue an appropriate writ, order or direction in the nature of mandamus directing the Respondents to allow the Petitioners to file Form GST TRAN-2 to enable the Petitioner to claim input tax credit on goods held in stock at their sales depots in relation to which invoices / duty paying documents are not available; (e) Pass any orders as this Hon ble Court may deem fit in the given facts and circumstances of the present case; The reliefs sought in WP(C) 2698/2018 and WP(C) 2699/2018 are identical to the aforenoted prayers. 4. During the hearing, learned Senior Counsel appearing in all the petitions, on instruction submits that if the respective petitioners are permitted to refile their Form GST TRAN-1 TRAN- 2, the Petitioners would drop the challenge to the statutory provisions and schemes and confine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he country including Assistant Commissioner CGST Delhi, requesting for an extension of time period beyond what is prescribed for filing of revised GST TRAN-I and requesting that they be allowed to manually file a revised GST TRAN-l under Rule 120A of the CGST Rules for cases where invoices are not available. 8. Petitioners also rely upon on CBIC Circular No.39/13/2018-GST dated 03.04.2018 issued by the government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. Besides, the Petitioners also strongly rely upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250 and Sare Realty Projects Private Limited vs Union of India, W.P. (C) NO. 1300/2018, decided on 01.08.2018 to urge that the Court has granted reliefs to several other parties who were in similar situation. 9. Mr. Harpreet Singh, learned Senior Standing counsel for GST submits that since filing of form GST TRAN-2 is linked to filing of part 7B of table 7(a) of form GST TRAN-1, and the last date of filing of TRAN-1 is over, the petitioner cannot file form GST TRAN-2 and claim credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r future use, if required. List on 9th April, 2018. Order dasti. 12. We have given due consideration to the submissions advanced by the learned counsels. The facility of revision of form GST TRAN-1 was provided by insertion of Rule 120A in the CGST Rules, 2017 vide notification No. 34/2017-Central Tax dated 15.09.2017. Rule 120A of the CGST Rules makes it clear that the revision of declaration in form GST TRAN-1 can only be made once, which was to be exercised within the period stipulated for submitting the original declaration in form GST TRAN-1. The last date for revision of form GST TRAN-1 had also been extended from time to time, as noted above. Finally, vide order No. 10/2017-GST dated 15.11.2017, Respondent No.3 exercised its power under Rule 117 and Rule 120A of CGST Rules to extend the time to submit the original declaration as well as the revised declaration in form GST TRAN-1 till 27.12.2017. This effectively made the provision for revision ineffective and redundant. Any error/omission that could have been noticed by the tax payers after the filing of form GST TRAN-1, could not be revised, since the last date of filing of revised declaration coincided with the last date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above (To be there only in States having VAT at single point) Opening stock for the tax period Outward supply made Closing balance HSN as applicable Unit Qty. Qty. Value State Tax Integrated Tax ITC allowed Qty. 1 2 3 4 5 6 7 8 9 14. Since the Petitioners did not fill column 7B in Form GST TRAN-1, they have not been allowed to fill in Form GST TRAN-2. On a reading of Form GST TRAN-1, it cannot be ruled out that the Petitioners were conceivably misled that column 7B was not to be filled by them and that they were required to give in the details in Form GST TRAN-2. In the erstwhile regime, the Petitioners were registered as manufacturer and not as a trader and their depots were not required to be registered. Petitioners declared only those goods for which the invoices/duty paying documents were readily available. This was perhaps for the reason that Petitioners were under the impression that as per Form GST TRAN-1, column 7B was made applicable only for persons other than manufacturer or service provider. For this reason, Petitioners, as manufacturers, made an attempt to submit a declaration subsequently under Form GST TRAN-2, to take the input tax credit on goods that were held in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally. The relevant portion of the said judgment is extracted as under: 10. Having carefully examined those decisions, the Court is unable to find any distinguishing feature that should deny the Petitioner a relief similar to the one granted in those cases. In those cases also, there was some error committed by the Petitioners which they were unable to rectify in the TRAN-1 Form and as a result of which, they could not file the returns in TRAN-2 Form and avail of the credit which they were entitled to. In both the said decisions, the Court noticed 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
