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TMI Blog2019 (11) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... r has made an attempt but it could not succeed as it did not reach the portal. He further submits that now, the authorities are allowing them to make an application provided they show some proof, which according to them, cannot be produced after length of time more particularly, the screened shots - At this stage, learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. The arguments of the learned counsel for the petitioner cannot be brushed aside - this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 and also under the Andhra Pradesh Value Added Tax Act, 2005 (for short, the APVAT Act ). After the Goods and Services Tax Act came into force with effect from 01.07.2017, the petitioner has taken independent registration under the Andhra Pradesh Goods and Services Tax Act, 2017 (for short, APGST Act, 2017 ). The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force. Section 140 of APGST Act provides for transfer of input tax credit under the VAT Act and CENVAT credit to the GST regime, which reads as under:- 140. Transitional arrangements for input tax credit:- (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit ledger, credit of the unavailed input credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. Rule 117 of the CGST Rules, 2017 was introduced to provide for the mode and manner in which such credit is to be carried forward. The relevant portion of the Rule reads as under: 117. Tax or duty credit carried forward under any existing law or on goods he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following grievance: TRAN-1 not opened even after two weeks time . In response to the same, the petitioner received e-mail from the common portal on 12.03.2018 (Ex.P-2) at 6:30 P.M. that the grievance of the petitioner has been successfully submitted and the Grievance Tracking Number is GA370318000381G. Thereafter, the petitioner has not heard anything from the respondents and there is no improvement in the Grievance Redressal. The petitioner wrote to respondent No.1 on 15.03.2018 (Ex.P-3) that it could not file TRAN-1 even after making several efforts to file application in time due to failure of the electronic system. The petitioner submitted that it will be put to severe loss of the credit if the credit of ₹ 56,36,598/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in W.P.No.3298 of 2019 in which a similar issue came up for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India Others [WP(C)7335/2019] 2019-VIL-341-DEL], this Court disposed of the writ petition directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.08.2019 and process the claim in accordance with law. 8. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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