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TMI Blog2019 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... erved some evidence of it such as, by taking a screen shot. Many of the registered dealers/traders come from rural/semiliterate background. They may not have had the presence of mind to create any record of their having tried, and failed, to upload the Form GST TRAN-1. They cannot be made to suffer in this background, particularly, when the systems of the Repsondents were not efficient - From the documents placed on record, it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN-1 due to technical glitches. The respondents are directed to either open the online portal so as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as CGST Act ). Petitioner was entitled to claim the Input Tax Credit on stock lying as on appointed date in terms of Section 140 (3) of the CGST Act. Before the introduction of the CGST Act, as on 30.06.2017, the Petitioner had a credit of eligible duties of ₹ 70,22,473/-. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within the stipulated period of 90 days. However, the TRAN-1 Form was made available only on 25.08.2017 for the first time. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T TRAN-1 was extended till 31.03.2019 vide Notification No. 48/2018 read with Order No.01/2019 for all the taxpayers who could not submit the said declaration on account of technical glitches on the common portal. It is contended that despite submitting grievance to the Nodal Officer, the Respondents failed to reopen Form TRAN-1 and TRAN-2 . 6. Petitioner relies upon several decisions of this Court including M/s Blue Bird Pure Pvt. Ltd vs Union of India and Ors, 2019 SCC OnLine 9250; Krish Automotors Private Limited vs UOI, W.P.(C) 3736/2018, decided on 16.09.2019 , to submit that the Court has granted reliefs to several other similarly placed parties. 7. We have considered the submissions of the parties. The natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those cases. In those cases also, there was some error committed by the Petitioners which they were unable to rectify in the TRAN-1 Form and as a result of which, they could not file the returns in TRAN-2 Form and avail of the credit which they were entitled to. In both the said decisions, the Court noticed that GST system is still in the 'trial and error phase' insofar as its implementation is concerned. It was observed in Bhargava Motors (supra) as under: 10. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e system itself a facility for rectification of such errors which are clearly bona fide. It should be noted at this stage that although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return i.e. 27th December, 2017. Thus, such facility was rendered impractical and meaningless. [Emphasis Supplied] 8. The factual position in the present case is not any different. At this juncture, it may be noted that as per Notification No.49/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the Respondents recognise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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