It is directed that respondents shall reopen the portal to entertain the application of the petitioner for transfer of CENVAT credit manually and pass the order on it after due verification of the credit as claimed by the petitioner.
Section 140 of the CGST Act — Transitional Credit --The petitioner initially operated a unit at Delhi wherein certain CENVAT credit benefit was availed. Subsequently, the entire unit was transferred to Raipur, C.G. The petitioner claimed the CENVAT credit benefit which was given to him at Delhi and accordingly it was allowed on 27.06.2017. Thereafter, the petitioner sought for CENVAT credit in the State of C.G. but because of technical glitches the GST portal could not be opened and accordingly the submission of form could not be made. The petitioner time and again made application to the GST portal and sought to resolve the issue so that the penalty or interest is not charged for no fault of the petitioner. But issue cannot be resolved because of technical glitches. The petitioner relied on the judgment of the co-ordinate Court of Bombay High Court in Heritage Lifestyles and Developers and Private Limited V. Union of India reported in 2020. The counsel for the respondent submitted that since the application is already pending before the authority the same will be considered. The court observed that because of technical glitches the CENVAT credit form could not be filled and it could not be submitted to the GST Portal.
Held that:- The Hon’ble High Court directed that respondents shall reopen the portal within 2 weeks. In the event, if it do not open, they will entertain the application of the petitioner manually and pass the order on it after due verification of the credit.
It is directed that respondents shall reopen the portal to entertain the application of the petitioner for transfer of CENVAT credit manually and pass the order on it after due verification of the credit as claimed by the petitioner.
Section 140 of the CGST Act — Transitional Credit --The petitioner initially operated a unit at Delhi wherein certain CENVAT credit benefit was availed. Subsequently, the entire unit was transferred to Raipur, C.G. The petitioner claimed the CENVAT credit benefit which was given to him at Delhi and accordingly it was allowed on 27.06.2017. Thereafter, the petitioner sought for CENVAT credit in the State of C.G. but because of technical glitches the GST portal could not be opened and accordingly the submission of form could not be made. The petitioner time and again made application to the GST portal and sought to resolve the issue so that the penalty or interest is not charged for no fault of the petitioner. But issue cannot be resolved because of technical glitches. The petitioner relied on the judgment of the co-ordinate Court of Bombay High Court in Heritage Lifestyles and Developers and Private Limited V. Union of India reported in 2020. The counsel for the respondent submitted that since the application is already pending before the authority the same will be considered. The court observed that because of technical glitches the CENVAT credit form could not be filled and it could not be submitted to the GST Portal.
Held that:- The Hon’ble High Court directed that respondents shall reopen the portal within 2 weeks. In the event, if it do not open, they will entertain the application of the petitioner manually and pass the order on it after due verification of the credit.