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TMI Blog2020 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... rit-applicants and it cannot be appropriated for merely failing to file a declaration in the absence of Law in this respect. It could have been appropriated by the government by providing for the same in the CGST Act but it cannot be taken away by virtue of merely framing Rules in this regard. (i) the era of GST is in a nascent stage and both the Department as well as assessees are still learning the ropes (ii) a rigid view should thus not be taken in matters involving procedural requirements such as availment of credit; (iii) it is common knowledge that assessees pan India are facing difficulties in accessing the system and uploading Forms to seek transition of credit, and (iv) three Division Benches have taken the view that the time li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in respect of whom, the GST Council forwards a recommendation for extension. In this case, the request of the petitioner has been rejected by the respondent and hence the benefit of such extension is unavailable. In my view, the request of the petitioner before the authorities coupled with the averments in affidavit to the effect that it faced technical glitches are itself sufficient to establish this position. One cannot lose sight of the difficulties faced by assessees in transitioning into the new medium/procedure set out under the GST regime as this is common and public knowledge. 3.A Division Bench of the Gujarat High Court in Siddarth Enterprises vs. Nodal Officer has considered the question as to whether a claim for transitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Declaration/Form. 5.All in all, what appears clear to me is this: (i) the era of GST is in a nascent stage and both the Department as well as assessees are still learning the ropes (ii) a rigid view should thus not be taken in matters involving procedural requirements such as availment of credit; (iii) it is common knowledge that assessees pan India are facing difficulties in accessing the system and uploading Forms to seek transition of credit, and (iv) three Division Benches have taken the view that the time lines set out for transition of credit cannot be very firmly enforced in so far as they are not mandatory. 6.Taking into account the aforesaid, I am of the view that the petitioner in this case, without it being a preced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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