TMI Blog2019 (12) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ed difficulty in filing Form GST TRAN-1 due to technical glitches. Thereafter when he engaged in communication with the respondent, there was no genuine ground forthcoming except for stating that the due date for filing of Form GST TRAN-1 was over. The credit standing in favour of an assessee is property and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. 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 before 31.12.2019 - petition allowed. - W.P.(C) 11105/2019 - - - Dated:- 17-12-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. A.K. Babbar and Mr. Surender Kumar, Advs. Respondents Through: Mr. Amit Bansal with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advs. for R-2 and R-3. Mr. Anuj Aggarwal, Adv. for R-4 and R-5. Mr. Abhay Prakash Sahay, CGSC with Mr. Amit Kr. Dogra, Advs. SANJEEV NARULA, J. (Oral): 1. The present petition under Article 226 of the Constitution of India seeks the following reliefs: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N-1. (h) To declare Rule 117 of GST Rules providing time limit for filing TRAN-I as ultravires, contrary and in violation to Section 140 of the GST Act. (i) Any other relief in favour of the petitioner company may also be issued in favour of the petitioner company in the interest of justice. (j) dispense with the service of advance notice of motion upon Respondent and also dispense with the filing of certified copies of documents made as Annexure in this Petition in view of urgency of the matter. (k) Your Lordships may be pleased to issue order(s), direction(s),writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; (l) Or grant any other relief as deemed fit in the circumstances of the case. 2. At the outset, learned counsel for the petitioner submits that if the Court were to issue directions as sought in prayers (a) and (f), he would not press the remaining prayers. 3. The case of the petitioner as stated in the petition is that it is engaged in the business of purchase and sale of bearings and is registered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioner. 6. Petitioner relies upon CBIC Circular No.39/13/2018-GST dated 03.04.2018 issued by the government to address the grievances of the tax payers who could not file the declaration due to technical glitches on GST Portal. Petitioner also 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 and Krish Automotors Private Limited, W.P. (C) 3736/2018, decided on 16.09.2019 to submit that the Court has granted reliefs to several other parties who were in similar situation. 7. Mr. Amit Bansal, learned senior standing counsel for GST submits that the petitioner had not furnished the Form GST TRAN-1 on time and had taken the plea of technical glitches/errors, it therefore cannot seek extension of time on account of its own mistake. It is also stated in the counter affidavit that the petition is highly belated as it has been filed after a period of 6 months after the last communication made by the Petitioner to the department. It is further submitted that the issue of the Petitioner was deliberated upon in the 8th ITGRC meeting. In the said meeting, the Petitioner& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined those decisions, the Court is unable to find any distinguishing feature that should deny the Petitioner a relief similar to the one granted in 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 credit through the GST portal. The Court's attention has been drawn to a decision of the Madurai Bench of the Madras High Court dated 10th September, 2018 in W.P. (MD) No. 18532/2018 ( Tara Exports vs. Union of India) where after acknowledging the procedural difficulties in claiming i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm 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. Thereafter when he engaged in communication with the respondent, there was no genuine ground forthcoming except for stating that the due date for filing of F orm GST TRAN-1 was over. 10. We may further add that the credit standing in favour of an assessee is property and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. There is no law brought to our notice which extinguishes the said right to property of the assessee in the credit standing in their favour. 11. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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