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TMI Blog2020 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... er their understanding. Repeated extensions of last date to file TRAN-I in case of technical glitches as understood by Respondent vindicate claim of the Petitioner that denial of unutilized credit to those dealers who are unable to furnish evidence of attempt to upload TRAN-I would amount to violation of Article 14 as well Article 300A of the Constitution of India. Reliance can be placed in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act read wtih Rule 117 (1) was required to upload TRAN-I on the official portal of Respondent, however Petitioner failed to upload TRAN-I by last date i.e. 27.12.2017. As per sub-Rule (1A) of Rule 117 of the Rules, the Commissioner on the recommendation of the Council may extend date for submitting the declaration, in respect of registered persons who could not submit declaration by the due date on account of technical difficulties. The Respondents in exercise of power conferred by sub-Rule (1A) of Rule 117 of the Rules, by order dated 07.02.2020 (Annexure P-3) has extended date for filing TRAN-I till 31.03.2020. 3 . Counsel for the Petitioner contended that issue involved is squarely covered by judgment of this Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aswant Singh J) vide order dated 4.11.2019 allowed a bunch of petitions which included CWP No. 30949 of 2018 titled as Adfert Technologies Pvt. Ltd. Vs Union of India. The revenue assailing decision of this court filed SLP before Hon ble Supreme Court which stands dismissed vide order dated 28.02.2020. Following opinion in Adfert Technologies (Supra) a number of writ petitions involving identical question have been disposed of by this Court, wherein Respondents have been directed to open portal so that assessee may upload TRAN-I and in case Respondent fails to open portal, Petitioners have been permitted to take ITC in monthly return GSTR-3B. Division Bench of Delhi High Court in the case of SKH Sheet Metals Components vs. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter all, a completely new system of accounting; reporting of turnover; claiming credit of prepaid taxes; and, payment of taxes was introduced with the implementation of the GST regime. A basket of Central and State taxes were merged into a single tax. New forms were introduced and, as aforesaid, all of them were not even operationalised. Just like the respondents, even the taxpayers required time to adapt to the new systems, which was introduced as a completely online system. Apart from the shortcomings in the system developed by GSTN Ltd., the assessees also faced the challenges posed by low bandwidth and lack of computer knowledge and skill to operate the system. It is very unfair on the part of the respondents, in these circumstances, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m not having filed TRAN-1 Form within 90 days, when civil rights can be enforced within a period of three years from the date of commencement of limitation under the Limitation Act, 1963. 19. The introduction of Sub rule (1A) in Rule 117 is a patchwork solution that does not recognise the entirety of the situation. It sneaks in an exception, without addressing situations taken note of by us. This exception, as worded, is an artificial construction of technical difficulties, limiting it to those existing on the common portal. It is unfair to create this distinction and restrict it to technical snags alone. In our view, there could be various different types of technical difficulties occurring on the common portal which may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory provisions of the CGST Act. The legislature has recognized such existing rights and has protected the same by allowing migration thereof in the new regime under the aforesaid provision. In order to avail the benefit, no restriction has been put under any provisions of the Act in terms of the time period for transition. The time limit prescribed for availing the input tax credit with respect to the purchase of goods and services made in the pre-GST regime, cannot be discriminatory and unreasonable. There has to be a rationale forthcoming and, in absence thereof, it would be violative of Article 14 of the Constitution. Further, we are also of the view that the CENVAT credit which stood accrued and vested is the property of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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