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TMI Blog2020 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... mmendation made by the Commissioner of State GST Council, it is ordered that the review petitioner shall be permitted either to manually or electronically upload the revised form GST Tran-1 and Tran-2, expeditiously and without all delay, at any rate, on any day on or before 28.2.2020. Petition disposed off. - WP(C).No.5798 of 2019(Y) - - - Dated:- 17-1-2020 - Mr. Justice Alexander Thomas For the Petitioner : By Advs. Sri. Sukumar Nainan Oommen, Sri.Sherry Samuel Oommen, Sri.Rahul Ipe Prasad, Shri.Jonathan Preetham Paul, Lakshmi Seetharaman For the Respondent : Sri.P. Vijayakumar, ASGI, Smt. Thushara James, Govt.Pleader JUDGMENT The prayers in the above Writ Petition (Civil) are as follows:- i. Issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eejith, learned Central Government Counsel appearing for respondents 2 and 3, learned Government Pleader appearing for respondents 4 to 6 and Sri. P.Vijayakumar, learned Asst. Solicitor General appearing for R1 (Union of India). 3. The learned Central Government Counsel appearing for R2 and R3 was earlier requested to get instructions in the matter. Today when the matter was taken up for consideration, Sri. T.R. Sreejith, learned Central Government Counsel appearing for R2 and R3 would submit on the basis of instructions of his parties that the matter in issue raised in this petition is covered by various decisions including the judgment dated 22.7.2019 rendered by the Division Bench of the Delhi High Court in W.P.(C)No.3798/2019 ( Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GSTN, he was not able to do so because of a technical glitch that was encountered in the system. The request made by him before the respondent authorities under the GST Act also did not meet with any success, and the stand of the respondents was that since the petitioners had not complied with the procedural requirements before the cut-off date prescribed, they could not carry forward the credit, that had accrued to them under the erstwhile regime, into the GST regime. In this writ petition, the communications issued to him by the respondents denying him the facility of transfer of accrued credit are impugned, inter alia, on the contention that the substantial rights available to him under the GST Act cannot be deprived solely on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IN 32AAECK2911P1ZI) is concerned, the same has already been forwarded by GSTN as per CBIC's Circular dated 03.04.2018 to ITGRC. The case of the petitioner was not approved in 4th ITGRC meeting under category B- 2. As per GST System logs, the Petition saved record in TRAN-1 on 30 th Aug. 2017 at 11:57:47 AM. No technical error or technical issues has been observed in GST logs. Further, the Petitioner has successfully saved TRAN-1 only once and did not attempt saving or Filing of TRAN-1 subsequently . The current status of TRAN-1 is NOT FILED. 3. I have heard the learned counsel appearing for the petitioner and the learned Standing Counsel appealing for the respondents. 4. On a consideration of the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs therein to file the TRAN -1 Form, either electronically or manually on or before 31.12.2019 without prejudice to the right of the respondent statutory authorities to verify the genuineness of the claim of the petitioners. Taking cue from the said judgment, and finding that in the instant cases also there is no dispute with regard to the attempt made by the petitioner to log into the system on or before 27.12.2017, I allow this writ petition by quashing the impugned communications, and directing the respondents to permit the petitioner to file their TRAN-1 Forms either electronically or 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 necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRAN-I and FORM GST TRAN-2 within the time as above, the fourth respondent shall accept and transmit it into the electronic credit ledger of the petitioner within a further period of one week. The writ petition is disposed of as above. 5. Now it is brought to the notice of this Court by both the petitioners as well as R2 and R3 that subsequently the office of the Commissioner, State GST Department, Thiruvananthapuram has issued further instructions as per letter dated 10.12.2019 addressed to the Special Secretary, office of the GST Council Secretariat, Delhi, etc., the operative portion of which reads as follows:- As the taxpayer filed Tran-1 within the time limit, viz 17.11.2017 providing all the details of input tax t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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