TMI Blog2019 (12) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods during the VAT regime to the GST regime - migration to GST regime - Sections 139 to 143 of the Act and Rule 117 of the SGST Rules - HELD THAT:- Since it is not in dispute that the petitioner herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a perusal of the system log, that the petitioner did attempt to log into the system, the mere fact that the petitioner cannot establish that the inability to upload the required details or revise the same was on account of a system error that was occasioned by the respondents, cannot be a reason for denying him the substantive benefit of carrying forward the credit earned by him under the erstwhile regime. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rievance of the petitioner is essentially that, while he attempted to upload the necessary details in the web portal of the GSTN, he was not able to do so because of a technical glitch that was encountered in the system. The request made by him before the respondent authorities under the GST Act also did not meet with any success, and the stand of the respondents was that since the petitioner had not complied with the procedural requirements before the cut-off date prescribed, he could not carry forward the credit, that had accrued to him under the erstwhile regime, into the GST regime. In the writ petition, the communication issued to the petitioner by the respondents denying him the facility of transfer of accrued credit is impugned, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. It is stated that in the case of such assessees, while their attempt at logging in would be recorded by the system, it would have to be established that the inability to upload the details was on account of any system error occasioned at the instance of the respondents. 3. I have heard the learned counsel appearing for the petitioner and the learned Standing Counsel appealing for the respondents. 4. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that since it is not in dispute that the petitioner herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a perusal of the sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, and finding that in the instant case also there is no dispute with regard to the attempt made by the petitioner to log into the system on or before 27.12.2017, I allow this writ petition by quashing the impugned communications, and directing the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.2019. While the respondents shall attempt to facilitate the revision of the TRAN-1 Forms electronically by making the necessary arrangements in the web portal an insistence on manual filing shall be only in circumstances where the electronic filing is not possible. In either event, the respondents are at liberty to verify the genuineness of the claim of the petitioner and the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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