A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the TRAN-1, if the portal cannot be opened to permit the assesse to file hard copies of the same.
Transitional credit— In the instant case, there are various submissions made as regards the attempts made by the petitioner to upload the Tran 1 form on the website of the respondents. It is contended that, it was sought to be uploaded and it was contended that there were various issues in the software and therefore, the same was not properly uploaded.
The respondents contends that, all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done and that the petitioner has not produced any documents to establish the attempt made by the petitioner.
This Court has categorically came to the conclusion that the CGST provisions more particularly relating to filing and uploading of Forms is a transitory provision and on account of the same, a beneficial treatment has to be extended to the assesse so as to permit the assessee to make his filings and obtain any input credit if so entitled.
Held that— A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms, if the portal cannot be opened to permit the assesse to file hard copies of the said form and act thereon.
A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the TRAN-1, if the portal cannot be opened to permit the assesse to file hard copies of the same.
Transitional credit— In the instant case, there are various submissions made as regards the attempts made by the petitioner to upload the Tran 1 form on the website of the respondents. It is contended that, it was sought to be uploaded and it was contended that there were various issues in the software and therefore, the same was not properly uploaded.
The respondents contends that, all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done and that the petitioner has not produced any documents to establish the attempt made by the petitioner.
This Court has categorically came to the conclusion that the CGST provisions more particularly relating to filing and uploading of Forms is a transitory provision and on account of the same, a beneficial treatment has to be extended to the assesse so as to permit the assessee to make his filings and obtain any input credit if so entitled.
Held that— A mandamus is issued directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms, if the portal cannot be opened to permit the assesse to file hard copies of the said form and act thereon.