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2020 (3) TMI 358 - HC - GSTFiling of Form GST TRAN-1 - time-limit for uploading of TRAN-1 - transitional credit - transition to GST regime - HELD THAT:- The request of the petitioners before the authorities along with the averments made in the writ petitions to the effect that they faced technical glitches are sufficient - The assessees transitioning into a new procedure set out under the GST regime are bound to face complications and in some cases may be completely unable to carry out the new procedure. The issue involved in these writ petitions has been considered by the Gujarat High Court in Siddharth Enterprises vs. Nodal Officer [2019 (9) TMI 319 - GUJARAT HIGH COURT] wherein the question was whether the claim for transition of credit is only a procedural requirement or a mandatory one. Thus, a procedural law should not take away the vested rights of persons that are provided to them by statute. Needless to mention, this vested right is subject to scrutiny by the Department. Therefore, the petitioners should be allowed to upload the TRAN-1/revised TRAN-1 so that their claim of transfer of available credit may be considered by the authorities in accordance with law - the GSTN authorities (Authority that manages the portal) are directed to open the portal for the petitioners till March 31, 2020. This order shall not create any equity in favour of any of the petitioners in so far as their claim is concerned and the same shall be subject to scrutiny by the concerned authority. Petition disposed off.
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