TMI Blog2019 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... itches, the petitioner therein was unable to claim CENVAT credit in Form TRAN-1; and, the petitioner could not file TRAN-1 electronically due to technical glitches of GST Portal; and, when the matter was placed before ITGRC, it concluded that the present case falls under the category of B2, that is, Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported. - Thus, in the absence of evidence, the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message error occurred in submission . Thus, the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the legitimate input credit of ₹ 4,01,14,416/- to GST period i.e. 30-06-2017 and to pass such other order or orders as this Hon ble Court may deem fit and proper under the circumstances of the case. We have heard the submissions of Sri S.S. Bhatt, learned counsel, appearing for the writ petitioner; of Sri Suresh Kumar Routhu, learned standing counsel for Customs Central Excise, appearing for the 4th respondent; and of Sri B. Krishna Mohan, learned Assistant Solicitor General of India, appearing for the respondents 1 to 3 and 5. We have perused the material record. From the pleadings of both sides and the submissions made by learned counsel for the petitioner and the learned standing counsel, the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner had not produced any evidence that the petitioner was prevented from filing the TRAN-1 in time and, therefore,the matter could not be taken up for forwarding to IT Grievance Redressed Committee [ITGRC] in view of the Boards Circular, dated 03.04.2018 in Circular No.39/13/2018-GST. Further, according to the respondents, as per recommendations of GST Counsel, the last date for filing of TRAN-1 was extended to 27.12.2017 vide orders, dated 15.11.2017, in Order No.09/2017-GST and 10/2017-GST and it was mentioned that the last date for submission of TRAN-1 and revised TRAN-1 was 27.12.2017 and that later a press note, dated 12.12.2017, was issued reiterating the fact that last date for filing TRAN-1 was 27.12.2017. It is also the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to submit manually, the typed Form GST TRAN-1 for acceptance by the respondents. Learned counsel for the petitioner, placing reliance on the settled legal position, contended that GST system, at the relevant point of time, was in a trial and error phase and that not only the petitioner but several other dealers like the petitioner were unable to even connect to the system on account of network and other failures and that such situation is recognized by various High Courts and that, therefore, the petitioner s request merits consideration. Per contra, learned standing counsel forcefully contended that the petitioner is not entitled to the relief in the light of the submissions of the department and bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... everal orders i.e., in Bhargava Motors v. Union of India [2019 SCC onLine Del 8474 2019-VIL-218-DEL], Kusum Enterprises Pvt. Ltd. v. Union of India [WP(C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India Ors [WP(C) 7335/2019] 2019-VIL-341-DEL], the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the Assessee to expect them to comply with the requirement of the law where they are unable to even connect to the system on account of network failures or other failures. Eventually, the Delhi High Court granted the relief to the petitioner therein. In view of the facts and the legal position obtaining, we are of the considered view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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