TMI Blog2019 (12) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ner 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 writ petition is allowed 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 - petition allowed. - WP(C). No. 34771 OF 2019(V) - - - Dated:- 20-12-2019 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was that since the petitioners had not complied with the procedural requirements before the cut-off date prescribed, they could not carry forward the credit, that had accrued to them under the erstwhile regime, into the GST regime. In this writ petition, the communications issued to him by the respondents denying him the facility of transfer of accrued credit are impugned, inter alia, on the contention that the substantial rights available to him under the GST Act cannot be deprived solely on account of a technical lapse that was occasioned at the instance of the respondents. 2. Through statements filed on behalf of the respondents, it is stated that the complaints with regard to system error and the alleged inability of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogs, the Petition saved record in TRAN-1 on 30 th Aug. 2017 at 11:57:47 AM. No technical error or technical issues has been observed in GST logs. Further, the Petitioner has successfully saved TRAN-1 only once and did not attempt saving or Filing of TRAN-1 subsequently. The current status of TRAN-1 is NOT FILED. 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 dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said judgment, and finding that in the instant cases 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 file their TRAN-1 Forms either electronically or manually on or before 31.12.2019. While the respondents shall attempt to facilitate the filing of these 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 petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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