TMI Blog2019 (5) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... rectification in a situation where a dealer may have, due to inadvertence, or a bonafide error, not correctly filled up a form or where the system, due to a limitation in the algorithm/software programme, does not accept the entries sought to be made by the dealer. HELD THAT:- The GST system is still in a trial and error phase as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal - The Court s attention has been drawn to a decision of the Madurai Bench of the Madras High Court in TARA EXPORTS VERSUS THE UNION OF INDIA, GOODS AND SERVICE TAX COUNCIL, THE PRINCIPA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the form that has been filled up before its submission. It should also permit the dealer to print out the filled up form which will contain the date/time of its submission online. The Respondents will also consider whether there can be a message that pops up by way of an acknowledgment that the Form with the credit claimed has been correctly uploaded. Petition disposed off. - W.P.(C) 1280/2018 - - - Dated:- 13-5-2019 - S. MURALIDHAR AND I.S. MEHTA JJ. Petitioner Through: Mr. Vineet Bhatia, Advocate Respondents Through: Mr. Dev P Bhardwaj, CGSC for UOI with Mr. Jatin Teotia and Mr. Rahella Khan, Advocates for R-1. Ms. Vabhooti Malhotra, Advocate for R-3. Ms. Nidhi Mohan Parashar, Advocate with Ms. Umang Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out to ₹ 10.5 lakhs. He states that as regards the excise duty credit he has to fill up form TRAN-1 and for the other type of credit he has to fill up form TRAN-2. 4. According to the Petitioner there were a lot of technical glitches in uploading TRAN-1 form on the common portal within the prescribed period of 90 days. The due date for furnishing TRAN-1 was accordingly postponed from time to time and finally up to 27th December 2017. The Petitioner states that he filed GST TRAN-1 on 27th December 2017 claiming the credit of ₹ 74,96,069/-. He also furnished details of the stock held by him on that date. He claims to have received an e-mail from the GST Network (GSTN) portal about successful filing of the said TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely at the stage of preparation. It also appears to the Court that after the electronic form is filled, no provision for its review was made available to the assessee before uploading it. The lack of this facility has complicated the issue, because if such facility or provision would be made available, the individual assessees could have obtained screenshots just before uploading the form. The other method by which this issue could have been resolved was that the automatically generated response could have itself indicated the figures. That, however, does not appear to be the case. 6. In these circumstances, the Court is of the opinion that the respondents should disclose as to what was actually filled in the TRAN-I Form [wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned excise duty and other credit are yet to be examined by the authorities. At this stage they find themselves precluded from doing so because the TRAN-1 filled by the Petitioner on the portal does not reflect the amount claimed as a credit towards excise duty already paid. 8. Counsel for the Petitioner points out that as of present the portal does not permit a registered trader/dealer to save on his/her system the filled up TRAN-1 or TRAN-2 form. According to him it does not even permit a print out of a filled up form. This makes it difficult for the trader/registered dealer to know whether the form has been correctly filled up. Counsel for the Respondents on the other hand points out that a revision is possible, but only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional credit or accept the manually filed TRAN 1 and to allow the input credit claimed after processing the same, if it is otherwise eligible in law . 11. In the present case also the Court is satisfied that the Petitioner s difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May 2019. The Petitioner s claims will thereafter be processed in accordance with law. 12. With a view to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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