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2021 (6) TMI 13 - DELHI HIGH COURTFiling of form GST TRAN-1 - Credit was not claimed - HELD THAT:- From the documents placed on record, it emerges that although the Petitioner is entitled to distribute the input tax credit available with it as on 1st July, 2017 amongst its branches/locations, however, the same has not been possible on account of technical problems on the GST network. The input tax credit is lying deposited, and the Petitioner has already manually filed the TRAN-1 Form, which has not been processed effectively. The present factual scenario is similar to that which came up before this Court in THE TYRE PLAZA VERSUS UNION OF INDIA & ORS. [2019 (8) TMI 1080 - DELHI HIGH COURT]. The Petitioner therein was also unable to file its TRAN-1 Form electronically and ultimately resorted to sending a manual copy of its TRAN-1 Form and the Court directed the Respondents to either open the GST portal or to accept the TRAN-1 Form filed manually by the Petitioner. The present petition deserves to be allowed and accordingly the Respondents are directed to process the TRAN-1 Form filed by the Petitioner manually in accordance with law on or before 30th June, 2021 - Petition allowed.
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