This court directed the respondents to permit the petitioner to submit the TRAN-1 either electronically or manually on or before 15.03.2021
Section 140 of the CGST Act, 2017—Transitional Credit – The petitioner submitted that it availed cenvat credit of Rs. 9,96,637/-in GSTR-3B return instead of submitting TRAN-1 form for claiming ITC. The respondent vide letter/order dated 07.03.2019 informed that the reason for non-filing of TRAN-1 was not due to technical glitch in filing TRAN-1, so the case of the petitioner could not be considered. The respondent counsel submitted that as the petitioner was required to submit TRAN-1 within the time prescribed though, has submitted GSTR-3B and now the petitioner may reverse the same and proceed for submitting of TRAN-1 for claiming the said benefit. The petitioner submitted that due to lack of awareness about the procedure to claim the benefit, it could not submit TRAN-1 within prescribed time. The respondents have neither disputed that the petitioner is not entitled to carry forward the said credit nor they have disputed the correctness of the amount. Only objection that has been raised by the respondents is that TRAN-1 form was required to be submitted within the prescribed period but was not submitted by the petitioner. At this stage the portal for submitting TRAN-1 is lying closed and it is not possible for the petitioner to submit the claim in TRAN-1. He placed reliance on the decision in the case of Adfert Technologies Pvt. Ltd. and ors. v Union of India and Ors, [2019] SCC Online P&H 5701. The court observed that the petitioner cannot be deprived of the benefit of claiming the credit lying in its account on the stipulated date only on the basis of procedural or technical wrangles that one form TRAN-1 was not filled by the petitioner particularly when the petitioner has reflected the said credit in its return GSTR-3B. The court relied paragraph No. 14 of the judgment in Adfert Technologies Pvt. Ltd’s case.
Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to submit the TRAN-1 either electronically or manually on or before 15.03.2021 and the petitioner shall coordinate with the respondents for the submission of TRAN-1 as directed.
This court directed the respondents to permit the petitioner to submit the TRAN-1 either electronically or manually on or before 15.03.2021
Section 140 of the CGST Act, 2017—Transitional Credit – The petitioner submitted that it availed cenvat credit of Rs. 9,96,637/-in GSTR-3B return instead of submitting TRAN-1 form for claiming ITC. The respondent vide letter/order dated 07.03.2019 informed that the reason for non-filing of TRAN-1 was not due to technical glitch in filing TRAN-1, so the case of the petitioner could not be considered. The respondent counsel submitted that as the petitioner was required to submit TRAN-1 within the time prescribed though, has submitted GSTR-3B and now the petitioner may reverse the same and proceed for submitting of TRAN-1 for claiming the said benefit. The petitioner submitted that due to lack of awareness about the procedure to claim the benefit, it could not submit TRAN-1 within prescribed time. The respondents have neither disputed that the petitioner is not entitled to carry forward the said credit nor they have disputed the correctness of the amount. Only objection that has been raised by the respondents is that TRAN-1 form was required to be submitted within the prescribed period but was not submitted by the petitioner. At this stage the portal for submitting TRAN-1 is lying closed and it is not possible for the petitioner to submit the claim in TRAN-1. He placed reliance on the decision in the case of Adfert Technologies Pvt. Ltd. and ors. v Union of India and Ors, [2019] SCC Online P&H 5701. The court observed that the petitioner cannot be deprived of the benefit of claiming the credit lying in its account on the stipulated date only on the basis of procedural or technical wrangles that one form TRAN-1 was not filled by the petitioner particularly when the petitioner has reflected the said credit in its return GSTR-3B. The court relied paragraph No. 14 of the judgment in Adfert Technologies Pvt. Ltd’s case.
Held that:- The Hon’ble High Court directed the respondents to permit the petitioner to submit the TRAN-1 either electronically or manually on or before 15.03.2021 and the petitioner shall coordinate with the respondents for the submission of TRAN-1 as directed.