The learned Single Judge was perfectly justified in issuing the judgment wherein he allowed the writ petition and directed the respondents to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually.
Section 140 of the CGST Act, 2017---Transitional Credit -- The appellant department challenged the order of the learned Single Judge, who allowing the petition, directed the respondents in the petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. The respondent submitted that a press release was issued, wherein it was conveyed that the time to upload the declaration in form GST TRAN–I was available till 30.12.2017 and the first respondent attempted to upload the declaration on 29.12.2017. The attempts were futile. He approached the department but he was replied that he had not attempted to log on to the system before 27.12.2017, which was the last date for requesting for migration. The first respondent challenged the denial of permission for migration of the credit, as per the provisions of Sections 139 to 143. The learned Single Judge allowed the writ petition, holding that the press release was in fact made though the same was a mistake and that the mistake on the part of the appellants ought not to deprive the substantive benefit due to the first respondent under the Act, that too on account of a technical procedural error. The appellant department alleged that there was no technical error in the common portal. The court observed that the existence of a press release issued on 20.11.2017 is admitted by the appellant. Further, it was admitted that there was no press release intimating that the date specified in the press release was a mistake. The learned Single Judge was perfectly justified in issuing the judgment impugned.
Held that:- The Hon’ble High Court dismissed the petition.
The learned Single Judge was perfectly justified in issuing the judgment wherein he allowed the writ petition and directed the respondents to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually.
Section 140 of the CGST Act, 2017---Transitional Credit -- The appellant department challenged the order of the learned Single Judge, who allowing the petition, directed the respondents in the petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. The respondent submitted that a press release was issued, wherein it was conveyed that the time to upload the declaration in form GST TRAN–I was available till 30.12.2017 and the first respondent attempted to upload the declaration on 29.12.2017. The attempts were futile. He approached the department but he was replied that he had not attempted to log on to the system before 27.12.2017, which was the last date for requesting for migration. The first respondent challenged the denial of permission for migration of the credit, as per the provisions of Sections 139 to 143. The learned Single Judge allowed the writ petition, holding that the press release was in fact made though the same was a mistake and that the mistake on the part of the appellants ought not to deprive the substantive benefit due to the first respondent under the Act, that too on account of a technical procedural error. The appellant department alleged that there was no technical error in the common portal. The court observed that the existence of a press release issued on 20.11.2017 is admitted by the appellant. Further, it was admitted that there was no press release intimating that the date specified in the press release was a mistake. The learned Single Judge was perfectly justified in issuing the judgment impugned.
Held that:- The Hon’ble High Court dismissed the petition.