In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually.
Section 140 of the CGST Act, 2017— Transitional Credit — The petitioner prayed for a direction to the opposite Parties to accept the GST TRAN-1 form and allow the ITC claimed by the Petitioner. The Petitioner was unable to upload the GST TRAN-1 form on account of some unavoidable and unforeseen circumstances. The petitioner made a representation on 12th June, 2019 to the Secretary, GST Council praying that he should be permitted to submit the GST TRAN-1 application manually. The respondent on 8th July, 2020 wrote to the Petitioner asking him to submit invoices in original and proof of payment of Central Excise duty. The Petitioner replied that almost all the documents as required had already been submitted. The petitioner did not hear from the Opposite Parties thereafter. The respondent submitted that this case was taken up in GST Council Meeting and he was not allowed the facility of ITC since as per GST system log, there are no evidences of error or submission/filing of TRAN-1. The court relied upon various decisions including Adfert Technologies Pvt. Ltd. v. Union of India and others, (2020).
Held that:- The Hon’ble High Court directed the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date.
In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually.
Section 140 of the CGST Act, 2017— Transitional Credit — The petitioner prayed for a direction to the opposite Parties to accept the GST TRAN-1 form and allow the ITC claimed by the Petitioner. The Petitioner was unable to upload the GST TRAN-1 form on account of some unavoidable and unforeseen circumstances. The petitioner made a representation on 12th June, 2019 to the Secretary, GST Council praying that he should be permitted to submit the GST TRAN-1 application manually. The respondent on 8th July, 2020 wrote to the Petitioner asking him to submit invoices in original and proof of payment of Central Excise duty. The Petitioner replied that almost all the documents as required had already been submitted. The petitioner did not hear from the Opposite Parties thereafter. The respondent submitted that this case was taken up in GST Council Meeting and he was not allowed the facility of ITC since as per GST system log, there are no evidences of error or submission/filing of TRAN-1. The court relied upon various decisions including Adfert Technologies Pvt. Ltd. v. Union of India and others, (2020).
Held that:- The Hon’ble High Court directed the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date.