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The respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. The revenue is at liberty to verify the genuineness or the merits of the claim in accordance with law.

Section 140 of the CGST Act, 2017— Transitional Credit - The appellant department challenged the common order passed by the learned Single Judge dated 19.11.2019, vide the court allowed the petitions and directed the appellants herein to permit the respondents/writ petitioners to file/revise the TRAN-1 either electronically or manually on or before 31.12.2020. The appellant counsel submitted that the respondents/ assessees had failed to file their declaration forms in Form GST TRAN-1 or Form GST TRAN-2 within the prescribed period and when the statutory benefit credit such as input credit is availed, then all conditions for availing the said input credit must be met. The extension of time was for those persons who could not submit the declarations by the due date on account of technical difficulties on the common portal. The court observed that sub-rule (1A) to Rule 117 was inserted. The said Rule incorporates the expression "technical difficulties on the common portal". The Rule does not define as to what is a technical difficulty on the common portal. The reason for not defining the same is because the rule making authority was conscious of the fact that there could be a variety of technical difficulties on the common portal which could not be explained under the Rule. The learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the conclusion that the assessees must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31.12.2020. The court observed that the relief granted would not call for any interference. Held that:- The Hon’ble High Court dismissed the appeals.
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