This Court directs the respondents to permit the petitioner either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN-1 Form manually and thereafter to process the assessees claim for grant of the input tax credit at the earliest.
Section 140 of the CGST Act, 2017 — Transitional Credit– The petitioner challenged the inaction on the part of the respondents in permitting the petitioner to submit the TRAN-1 Form for claiming the ITC. The proprietor of the petitioner-establishment expired on 20.09.2017 and because of the said compelling circumstances, the TRAN-1 Form could not be submitted within the period provided. The legal heirs of the proprietor thereafter took charge of the business and tried to submit the TRAN-1 Form. However because of the Technical difficulties and Glitches that occurred, the Form could not be uploaded. The petitioner submitted representation to the Commissioner seeking permission to submit the TRAN-1 Form by opening of the Portal or permitting them to submit manually. The court observed that the authoritative decision has been rendered by the various High Courts and the fact is that the husband of the petitioner who was the original proprietor having expired in the midst of introduction of the new GST regime on 20.09.2017 and further the petitioner faced technical glitches and difficulties.
Held that:- The Hon’ble High Court allowed the writ petition in similar terms as decided by the various High Courts. Directed the respondents to permit the petitioner either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN-1 Form manually and thereafter to process the assessees claim for grant of the input tax credit, within a period of 60 days.
This Court directs the respondents to permit the petitioner either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN-1 Form manually and thereafter to process the assessees claim for grant of the input tax credit at the earliest.
Section 140 of the CGST Act, 2017 — Transitional Credit– The petitioner challenged the inaction on the part of the respondents in permitting the petitioner to submit the TRAN-1 Form for claiming the ITC. The proprietor of the petitioner-establishment expired on 20.09.2017 and because of the said compelling circumstances, the TRAN-1 Form could not be submitted within the period provided. The legal heirs of the proprietor thereafter took charge of the business and tried to submit the TRAN-1 Form. However because of the Technical difficulties and Glitches that occurred, the Form could not be uploaded. The petitioner submitted representation to the Commissioner seeking permission to submit the TRAN-1 Form by opening of the Portal or permitting them to submit manually. The court observed that the authoritative decision has been rendered by the various High Courts and the fact is that the husband of the petitioner who was the original proprietor having expired in the midst of introduction of the new GST regime on 20.09.2017 and further the petitioner faced technical glitches and difficulties.
Held that:- The Hon’ble High Court allowed the writ petition in similar terms as decided by the various High Courts. Directed the respondents to permit the petitioner either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN-1 Form manually and thereafter to process the assessees claim for grant of the input tax credit, within a period of 60 days.