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TMI Blog2021 (6) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... . W.P.(C) 4143/2020 3. The present petition was heard on 21st December, 2020 along with other batch matters relating to difficulties faced by taxpayers in filing form GST TRAN-1 (hereinafter "TRAN-1 Form"). However, considering that the issue involved in the present petition is slightly different as compared to the other batch matters, it is being decided separately by way of this judgment. 4. The Petitioner- R.R. Distributors Private Limited, is engaged in the trading of paper and other like goods. It migrated from the Delhi Value Added Tax Act, 2004 into the GST regime, and as on the appointed date under the GST laws, it had a closing stock of finished goods of Rs. 7,44,41,433/- on which it was entitled to claim transitional input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Form was not available on the common portal. In these circumstances, the Petitioner was advised by his consultant that since its claim fell under proviso to sub-Section 140(3) of the Act, it needed to file the TRAN-2 Form as per Rule 117(4) of the Rules. Unlike Rule 117(1) which prescribed the initial time period of 90 days with further extensions by the Commissioner on the recommendation of the GST Council, initially no time period was specified for Rule 117(4)(b)(iii). Later, by way of Notification No.12/2018-CT dated 7th March, 2018, sub-Clause (iii) was amended, and the registered person was required to file a statement by 31st March, 2018. Mr. Jain submits that TRAN-2 Form was still not available on the portal and the Courts have tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Situation similar to the one faced by the present Petitioner has already been considered by this Court in the case of Blue Bird Pure Pvt. Ltd. v. Union of India and Ors. 2019[29] G.S.T.L. 660. In the said case as well, the Petitioner had committed an inadvertent error in showing available stock of goods as on 30th June, 2017 in Column 7(d) instead of 7(a) of the TRAN-1 Form. Noting and relying upon the judgments of this Court in Bhargava Motors v. Union of India and Ors. 2019[26] G.S.T.L. 164., and Kusum Enterprises Pvt. Ltd. and Ors. v. Union of India and Ors. [2019] 68 GSTR 338 (Delhi)., the Court had directed the Respondents to enable the Petitioner to rectify TRAN-1 Form. 10. As can be seen from the aforesaid decisions, this Court h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020)., and M/s Blue Bird (supra), has taken a similar view. In our view, the non-filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC, if he is otherwise eligible. This Court has observed in numerous decisions that the GST system was in a trial-and-error phase as far as its implementation was concerned and ever since GSTN network became operational, taxpayers genuinely faced difficulties in filing the returns and input tax credit in the GST portal. Acknowledging the procedure and difficulties in claiming input tax credit, this Court and several other High Courts have granted relief to such taxpayers. Failure on the part of the Petitioner to give relevant details ..... X X X X Extracts X X X X X X X X Extracts X X X X
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