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2019 (12) TMI 1084 - HC - GSTCENVAT Credit - carry forward the tax paid on purchase of goods during the VAT regime to the GST regime - 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 petitioner 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 petitioner did attempt to log into the system, the mere fact that the petitioner cannot establish that the inability to upload the required details or revise the same was on account of a system error that was occasioned by the respondents, cannot be a reason for denying him the substantive benefit of carrying forward the credit earned by him under the erstwhile regime. This writ petition is allowed by quashing the impugned communications, and directing the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.2019 - petition allowed.
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