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TMI Blog2019 (11) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... form GST Tran 1, to enable it to claim transitional credit of excise duty in respect of inputs held in closing stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017; ii) To issue a writ, order or direction quashing the Impugned Notice dated 30.03.2019 and Impugned Notice dated 30.04.2019 iii) To issue a writ, order, or direction declaring that the time limit to file Form TRAN 1 specified in Rule 117(1) & (1A) of the Central Goods and Service Tax Rules, 2017 as being ultra vires Section 140(3) of the Central Goods and Service Tax Act, 2017 as also being arbitrary and unreasonable and violative of Article 14, 19(1)(g) and 265 of the Constitution of India. iv) To issue writ, order or dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and lastly on the recommendation of GST Council, it was extended up to 27.12. 2017. 4. Pursuant to the aforesaid extension, petitioner filed Form TRAN-1 on the common portal before the deadline. However, it was unable to log in to the common portal between 24.12.2017 to 27.12.2017 and avail transition of credit, presumably because of low bandwidth, given the fact that large number of assessees all over India were trying to submit the declaration in Form TRAN-1 before the last date i.e. on 27.12.2017. Petitioner has annexed the screenshot of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst time or revision was attempted but no error/ no valid error reported. As per GST system logs the taxpayer has tried for saving/ submitting for the first time or revision of TRAN 1 and there are no evidences of system error in the logs.' Further, another opportunity was given to all such tax payers whose request for reopening of TRAN 1 window had been rejected by the competent authority to submit their representation latest by 31.03.2019 subject to the condition that they have some additional evidence to demonstrate the technical glitch. However, it is observed that vide your representation dated 31.03.2019, you did not provide any new evidence in this regard and therefore, your request was not reconsidered as the same had already bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aadinath Industries & Anr vs Union of India, W.P. (C) 9775/2019, decided on 20.09.2019 = 2019 (10) TMI 91 - DELHI HIGH COURT; Lease Plan India Private Limited vs Government of National Capital Territory of Delhi and Ors, W.P.(C) 3309/2019, decided on 13.09.2019 = 2019 (9) TMI 1044 - DELHI HIGH COURT; Godrej & Boyce Mfg. Co. Ltd. Through its Branch Commercial Manager vs Union of India, W.P.(C) 8075/2019, decided on 15.10.2019 = 2019 (10) TMI 1084 - DELHI HIGH COURT. 10. The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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