TMI Blog2019 (12) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... hes in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN-1 should have preserved some evidence of it such as, by taking a screen shot. 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 Form GST TRAN-1 was over. The respondents to either open the online portal so as to enable the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) pass any other order(s) as this Hon'be Court may deem fit and proper in the facts and circumstances of the present case.. 2. At the outset, learned counsel for the petitioner submits that if the Court were to issue directions as sought in prayers (b) and (c), he would not press the remaining prayers. 3. The case of the petitioner as stated in the petition is that it was registered as a Registered Dealer under Delhi Value Added Tax Act, 2004 and under Central Tax Act, 1956. Upon coming into force of the GST regime the Petitioner migrated to the same w.e.f. 01.07.2017 and was allotted Registration No. 07AABCA1608G1Z7. Under the GST regime, Dealers wishing to claim input tax credit in respect of the transitional tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of technical difficulties on the common portal and whose cases have been recommended by the Council. The case of the petitioner neither falls under the category of technical glitches nor has been recommended by the Council. Therefore, the Petitioner Company filed a representation dated 28.03.2019 before the GST Council requesting them to consider the case of the Petitioner Company on compassionate grounds owing to reasons which were beyond the control of the Petitioner Company, as substantial amount of credit which is a substantive right would otherwise go waste. Aggrieved by no response to the said representation and claiming that the time limit prescribed to avail input tax credit under the GST regime is an unrealistic and unreasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court in Krish Automotors Pvt. Ltd. v UOI 2019-TIOL-2153-HC-DEL-GST has also been followed by the Punjab Haryana High Court in Adfert Technologies Pvt Ltd v Union of India in CWP No. 30949/2018 (O M) decided on 04.11.2019. The relevant paragraphs of M/s Blue Bird (supra) read as under: 10. Having carefully examined 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 ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ensure that in future such glitches can be overcome, the Court directs the Respondents to consider providing in the software itself a facility of the trader/dealer being able to save onto his/her system the filled up form and also a facility for reviewing 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 acknowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner have similarly complained that before the deadline, they were not able to access the GST Portal. This could be presumably because of low band with, given the fact that before the deadline, a large number of tax payers all over the country, were trying to submit the declaration in form TRAN-1. In these circumstances, we would thus give the benefit of doubt to the petitioner. 7. 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 the fact that the registered persons were not able to upload the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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