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TMI Blog2020 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents for uploading the TRAN-1 Form to the web portal, it is found that the petitioners were guided by a press release of the GST Council, which suggested that they could upload the statutory form on any date before 31.12.2017. Placing reliance on the said press release, the petitioners had submitted an E-mail on 30.12.2017, seeking a clarification as to when the web portal would open again so as to upload their respective TRAN-1 Forms. The Delhi High Court in AMAN MOTORS VERSUS UNION OF INDIA ORS. [ 2019 (11) TMI 1249 - DELHI HIGH COURT] , where in almost similar circumstances, the Court permitted the petitioners therein to file a Form TRAN-1 electronically on or before a specified date - Taking cue from the said judgment, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the VAT regime to the GST regime and to avail credit under the latter regime. The transition provisions, which govern the transfer of credit under the CGST/SGST Act and Rules are 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 they had come across a press release by the GST Council, which indicated that the last date for uploading the details in the GST portal for the purposes of carrying forward the accumulated credit from the er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also whether or not the inability of the assessee to upload the necessary details was on account of a system error or otherwise. It is stated that inasmuch as the system logs in the instant case reveal that the petitioners had not made an attempt to log into the system before 27.12.2017, their case would be covered by category B2, in the categorization drawn up by the respondents, which are cases where the system log indicates that the assesees had not made any attempt to log into the system before 27.12.2017. 4. I have heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. 5. On a consideration of the facts and circumstances of the case and the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2019], where in almost similar circumstances, the Court permitted the petitioners therein to file a Form TRAN-1 electronically on or before a specified date. Taking cue from the said judgment, I deem it appropriate to allow these Writ petitions by quashing the impugned communications and directing the respondents to either open the online portal so as to enable the petitioners to file the Form TRAN-1 electronically or to accept the same 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 eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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