Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner sought a direction directing the respondents either to extend the date for submitting the declaration electronically in FORM GST TRAN-1 or to re-open and reinstate the facility of online or manual submission of TRAN-1 for availing Input Tax Credit. The petitioner submitted that he has been continuously trying to upload his inputs for availing ITC but the system did not accept the same and an automated reply was given. The respondent submitted that the Government has extended time till 31.03.2019. Since the petitioner has not availed such opportunity, it is not open to him to ask for further time.
Held that--The Hon’ble High Court allowed the petition and directed the respondents either to extend the date of submitting the declaration electronically in FORM GST TRAN-1 or re-open and reinstate the facility of online or manual submission of TRAN-1.—Angamuthu Amuthavel Vs The Commercial Tax Officer [2019] 17 TAXLOK.COM 131 (Madras)