Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner has been unable to seek the benefit of carry forward credit, since TRAN-1 form was not uploaded in time. On 03.04.2018, the CBIC issued a Circular bearing No.39/13/2018-GST dealing with the subject of setting up of an IT Grievance Redressal Mechanism to address the grievances of assessees facing technical glitches on GST Portal. At paragraph-5, the Board places the onus upon the assessee to establish a demonstrable glitch in the portal. Such requirement does not figure in the Act prior to 03.04.2018 and thus an assessee has not been put to notice that he would have to collect evidence of difficulty/technical glitch in uploading forms. Rule 117 was amended by insertion of sub-rule (1A) on 10.09.2018, extending the due date for uploading of TRAN 1 to 31.03.2019. The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. The Court observed that how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches.
Held that:- The Hon’ble High Court allowed the petition and relied on various judgments including the decision in respect of Adfert Technologies Pvt. Ltd. V. Union of India (CWP No.30949 of 2018 (O&M) dated 04.11.2019 of the Punjab and Haryana High Court.—Checkpoint Apparel Labeling Solutions India Private Limited Vs. The Commissioner of GST & Central Excise, 1. The Commissioner of GST & Central Excise, The Superintendent of Central Tax (CGST), The Nodal Officer – GST Grievances, Goods And Service Tax Network [2020] 21 TAXLOK.COM 142 (Madras)