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TMI Blog2021 (11) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and counter allegations have been made as regards uploading or non-uploading, ability to upload and inability to upload, the fact remains that, what is sought to be uploaded are relating to transactions which occurred prior to 27.12.2017 which are evidenced by records including transactions carried out through normal banking channels. It is these transactions which have already occurred prior to the introduction of GST regime which are sought to be filed by uploading the Form in Tran- 1. More so because there is a new procedure which has been prescribed and new methodology which has been adopted for the assessment etc., an assessee cannot be deprived of any input credit that he may be entitled to only on account of non-uploading of a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is before this Court, seeking for the following reliefs: (i) Issue a writ of certiorari, or such other writ, order or direction in the nature of a writ of certiorari, quashing the decision of respondent No.4 in wrongly closing their grievance ticket (Annexure-H) as being illegal, arbitrary and ultra vires Section 140 of CGST Act, 17 and Rule 117 of CGST Rules, 17; (ii) Issue a writ of Mandamus or such other writ, order or direction as this Hon ble Court may deem fit, directing respondent No.4 to reopen their grievance ticket and refer the petitioner s grievance to respondent No.3 in accordance with GST Council s policy decision dated 19.02.19; (iii) Issue a writ of Mandamus, or such other writ, order or directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was sought to be uploaded and it was contended that there were various issues in the software and therefore, the same was not properly uploaded. 5. Learned counsel for the respondents contends that, all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done and that the petitioner has not produced any documents to establish the attempt made by the petitioner. 6. The above allegations and counter allegations are not relevant to be considered by this Court in view of the decision of this Court in Asiad Paints Limited Vs. Union of India, reported in 2020 34 GSTL 50 (Kar.), more particularly paragraph Nos.7, 8, 9 and 10 thereof which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of the Hon ble Court referred to above. 9. For the reasons aforesaid, the request of the petitioners to extent the time prescribed under Rule 117 cannot be denied. 9. Accordingly, writ petitions are allowed directing the respondents to permit the petitioners to file/revise the TRAN-1 either electronically or manually on or before 31.12.2019. 10. On an appeal being filed against the said decision, the Division Bench of this Court has also confirmed the same in the decision of Union of India Vs. Asiad Paints Limited reported in 2021 (49) GSTL 256 (Kar.). 11. This Court has categorically came to the conclusion that the CGST provisions more particularly relating to filing and uploading of Forms is a transitory provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to upload Tran 1 form containing the details of the transaction conducted by the Assessee prior to 27.12.2017, the filing of the form by itself would not entitle the assessee for any particular credit input or otherwise, the same would always be subject to scrutiny by the authority and if there are any false information found in the information which is uploaded by way of the above forms, the authorities have necessary powers under the Act to deal with the same. 14. In view of the above, writ petition is partially allowed. A certiorari is issued, the closure of the grievance ticket raised by the petitioner vide Annexure-H is quashed. A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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