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2021 (3) TMI 1080 - HC - GSTGrant of transitional credit under Section 140(1) of the Central GST Act in electronic credit ledger or otherwise as claimed by the petitioner in GST TRAN-1 - HELD THAT:- It is not in dispute that, to avail the benefit of unutilized input credits under the pre-GST regime, the writ applicant had filed TRAN-1 on 10.07.2010 electronically, however, it was not successfully uploaded due to some technical glitches, but at the same time, the form was saved on the portal. It is also an admitted fact that, during the internal audit dated 24.04.2019 undertaken by the jurisdictional tax officer, the writ applicant came to know that the transitional credit had not been reflected in the electronic credit ledger due to technical glitches in the GSTN system. In view of the Circular issued by the Government of India, Ministry of Finance, the writ applicant had ventilated the grievance to resolve the technical issue at the GST portal and accordingly, the respondents had advised to the writ applicant to approach jurisdictional tax officer with the evidence of technical glitches/errors. The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technical glitches/error on the portal - there are no fault on the part of the writ applicant while claiming the CENVAT credit. This writ application is disposed off directing the respondents to consider and act upon the representation dated 30.01.2019 made by the writ applicant and decide the claim of the writ applicant in accordance with law.
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