The present petition deserves to be allowed and accordingly the Respondents are directed to process the TRAN-1 Form filed by the Petitioner manually in accordance with law on or before 30th June, 2021.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought to carry forward the cenvat credit into the GST regime by filing the TRAN-1 Form in terms of Section 140(8) of the Act. Several attempts were made in this regard, with the last one on 23rd October, 2017. However, on account of technical glitches, the same were not successful. As a result, the Petitioner submitted the TRAN-1 Form manually on 1st March, 2019. Thereafter, the TRAN-1 Form was processed but the input tax credit was not reflected for which the Petitioner approached the Respondents vide letter dated 2nd July, 2019, but to no avail. The court observed that the Petitioner is entitled for ITC available, however, the same has not been possible on account of technical problems on the GST network. The Petitioner has manually filed the TRAN-1 Form, which has not been processed effectively.
Held that:-The Hon’ble High Court directed the Respondents to process the TRAN-1 Form filed by the Petitioner manually in accordance with law on or before 30th June, 2021. The Respondents shall be at liberty to verify the genuineness of the claims made by the Petitioner and thereafter allow the Petitioner to avail the benefit of input tax credit and distribute the same to its locations, in accordance with law.