Transitional Credit — The petitioner in accordance with the provisions of Central GST Act, 2017, tried to upload the details of deemed credit in terms of Rule 117(4) on account of the stock of goods not supported by invoices or documents evidencing payment of duty in respect of inputs, on 25.12.2017. It is the case of the petitioner that due to technical glitches in the system of GST portal, the details could not be uploaded and when the petitioner tried again on 31.12.2018, he was surprised to observe that the portal was closed for filing of Form GST TRAN-I. On the basis of a press release dated 10.11.2017, the petitioner was under bonafide belief that the last date for furnishing information was 31.12.2017. The petitioner has contended that due to technical fault in the system of GST portal on 25.12.2017, the petitioner was unable to upload details by filing relevant collumn of form TRAN-I to carry forward its credit, which it could have otherwise utilize against its monthly tax liability under the GST. Hon'ble High Court of Punjab and Haryana while allowing the petition held that:-

“Accordingly, we direct respondents 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 31.12.2019.”

It is further directed that the petitioner shall be permitted, in the alternative to claim or enter the unutilized credit in question in their GST- 3B forms to be filed for the month of January, 2020 either electronically or manually. — Compass Vs. Union of India, Goods And Service Tax Network, The Office of The Goods And Service Tax Council, The Nodal Officer/ Principal Chief Commissioner – Division 7, The Assistant Commissioner of Central Tax (GST), West Division-2 [2019] 19 TAXLOK.COM 037 (Karnataka)