In the present case, the Court is satisfied that the Petitioner's difficulty in filling up the correct credit amount in the TRAN-1 Form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. Accordingly, a direction is issued to the Respondents to either open the portal so as to enable the Petitioner to file TRAN-1 Form electronically or to accept a manually filed TRAN-1 Form on or before 30th June, 2021.
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitioner could not file TRAN-1 for the CENVAT credit, which was granted to it pursuant to the order dated 5th October, 2018 passed by the Commissioner and the order dated 8th May, 2019 passed by the Commissioner (Appeals), which is after the appointed date of 1st July, 2017. The respondent by way of a communication dated 20th November, 2019, intimated Petitioner that in order to carry forward the said taxes under the GST regime, it is required to file the TRAN-1 Form. The Petitioner could not do so as the last date of filing the claim for credit expired on 27th December, 2017. The petitioner further contended that on account of system failure and glitches in the system, the Petitioner could not upload the TRAN-1 Form, The court observed that there were technical glitches/shortcomings persisting in the GST portal and as a result thereof, the cut-off dates and timeline prescribed were extended pursuant to GST notifications. This Court has been extending benefit on account of the aforesaid shortcomings to several taxpayers. In the instant case, there is an additional factor which goes in favour of the Petitioner, i.e the CENVAT credit has been allowed in favour of the Petitioner pursuant to the orders passed by the authorities in 2018-19 i.e., after the cut-off date.
Held that:-The Hon’ble High Court directed the Respondents to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually on or before 30th June, 2021. The Respondents shall thereafter process the same in accordance with law.
In the present case, the Court is satisfied that the Petitioner's difficulty in filling up the correct credit amount in the TRAN-1 Form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. Accordingly, a direction is issued to the Respondents to either open the portal so as to enable the Petitioner to file TRAN-1 Form electronically or to accept a manually filed TRAN-1 Form on or before 30th June, 2021.
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitioner could not file TRAN-1 for the CENVAT credit, which was granted to it pursuant to the order dated 5th October, 2018 passed by the Commissioner and the order dated 8th May, 2019 passed by the Commissioner (Appeals), which is after the appointed date of 1st July, 2017. The respondent by way of a communication dated 20th November, 2019, intimated Petitioner that in order to carry forward the said taxes under the GST regime, it is required to file the TRAN-1 Form. The Petitioner could not do so as the last date of filing the claim for credit expired on 27th December, 2017. The petitioner further contended that on account of system failure and glitches in the system, the Petitioner could not upload the TRAN-1 Form, The court observed that there were technical glitches/shortcomings persisting in the GST portal and as a result thereof, the cut-off dates and timeline prescribed were extended pursuant to GST notifications. This Court has been extending benefit on account of the aforesaid shortcomings to several taxpayers. In the instant case, there is an additional factor which goes in favour of the Petitioner, i.e the CENVAT credit has been allowed in favour of the Petitioner pursuant to the orders passed by the authorities in 2018-19 i.e., after the cut-off date.
Held that:-The Hon’ble High Court directed the Respondents to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually on or before 30th June, 2021. The Respondents shall thereafter process the same in accordance with law.