9911796707
TMI Blog2018 (9) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... and reinstate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of Rs. 50,50,050/- to the petitioner towards the stock held as on 30.06.2017 in respect of liability of GST received by the petitioner. 2. Heard the learned counsel appearing for the respective parties and perused the materials placed on record. 3. The petitioner-Company, which is an importer, a processor of cashew nuts, a trader, exporter of cashew kernels and a dealer under the fifth respondent, had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST. But, according to the petitioner, due to technical glitches in the por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has placed reliance on the following decisions of several High Courts: i) judgment of the Allahabad High Court, in the decision reported in 2018 (10) G.S.T.L. 423 (AIL), in the case of Continental India Private Ltd., v. Union of India; ii) judgment of the Bombay High Court, in WP(L)No.2230 of 2018, in the case of Abicor and Binzel Technoweld Private Ltd., v. The Union of India and Anr, dated 06.02.2018; iii) Order of the Chhattisgarh High Court, in WP(T)No.68 of 2018, in the case of M/s.Dhamtari Krishi Kendra v. Union of India and others, dated 14.05.2018; iv) Order of the Delhi High Court, in WP(C)No.1300 of 2018, etc., batch, dated 09.04.2018; v) Order of the Kerala High Court in WP(C)No.17348 of 2018, dated 14.06.2018, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST transition. The due date contemplated under the laws to claim the transitional credit is procedural in nature. In view of the GST regime and the IT platform being new, it may not be justifiable to expect the users to back up digital evidences. Even under the old taxation laws, it is a settled legal position that substantive input credits cannot be denied or altered on account of procedural grounds. 9. In view of the foregoing discussions and also considering the special circumstances of the case that the petitioner has made genuine efforts for filing returns not only through online but also manually, this Court is of the view that the petitioner may be granted the relief as prayed for. 10. Accordingly, this writ petition is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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