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2019 (12) TMI 837 - HC - GSTTransfer of accrued credit - transition/migration to GST regime - Sections 139 to 143 of the Act and Rule 117 of the SGST Rules - HELD THAT:- Since it is not in dispute that the petitioners herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a perusal of the system log, that the petitioners did attempt to log into the system, the mere fact that the petitioners cannot establish that the inability to upload the required details was on account of a system error that was occasioned by the respondents, cannot be a reason for denying them the substantive benefit of carrying forward the credit earned by them under the erstwhile regime. Writ petitions were allowed and a direction was issued to the respondents to permit the petitioners therein to file the TRAN -1 Form, either electronically or manually on or before 31.12.2019 without prejudice to the right of the respondent statutory authorities to verify the genuineness of the claim of the petitioners - petition allowed.
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