TMI Blog2019 (12) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... a. The taxpayers could not be deprived of the same, without authority of law. In terms of the transitional provisions, there was ambiguity and confusion amongst taxpayers. This was accentuated with technical glitches, which resulted in several tax payers not being able to file the requisite Form GST TRAN-1 within time. In M/s Blue Bird Pure Pvt. Ltd [ 2019 (7) TMI 1102 - DELHI HIGH COURT ] also, the court accepted the error in filling up of the requisite information to be inadvertent and directed the Respondents to either open the online portal or to enable the petitioner to file the rectified Form GST TRAN-1 electronically or accept the same manually - The factual position in the present case is not any different and thus, we allow all petitions and direct the respondents to either open the online portal so as to enable the respective petitioners to file the Form TRAN-1 and TRAN-2 electronically, or to accept the same manually on or before 06.01.2020, if not already, filed pursuant to the interim order dated 01.05.2019. Respondents shall proceed to process petitioners claim in accordance with law once the Form GST TRAN 1 and TRAN-2 are filed - Petition allowed. - W.P.(C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof in Form GST TRAN-1 has not been filed till 27.12.2017; (c) issue an appropriate writ, order or direction in the nature of mandamus directing the Respondents to allow the Petitioners to claim input tax credit on goods held in stock at their sales depots in relation to which invoices / duty paying documents are not available and details of which were not included in the Form GST TRAN-1; (d) issue an appropriate writ, order or direction in the nature of mandamus directing the Respondents to allow the Petitioners to file Form GST TRAN-2 to enable the Petitioner to claim input tax credit on goods held in stock at their sales depots in relation to which invoices / duty paying documents are not available; (e) Pass any orders as this Hon ble Court may deem fit in the given facts and circumstances of the present case; The reliefs sought in WP(C) 2698/2018 and WP(C) 2699/2018 are identical to the aforenoted prayers. 4. During the hearing, learned Senior Counsel appearing in all the petitions, on instruction submits that if the respective petitioners are permitted to refile their Form GST TRAN-1 TRAN- 2, the Petitioners would drop the challenge to the statutory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.01.2018 to CGST Assistant Commissioners across the country including Assistant Commissioner CGST Delhi, requesting for an extension of time period beyond what is prescribed for filing of revised GST TRAN-I and requesting that they be allowed to manually file a revised GST TRAN-l under Rule 120A of the CGST Rules for cases where invoices are not available. 8. Petitioners also rely upon on 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. Besides, the Petitioners also strongly rely 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 Sare Realty Projects Private Limited vs Union of India, W.P. (C) NO. 1300/2018, decided on 01.08.2018 to urge that the Court has granted reliefs to several other parties who were in similar situation. 9. Mr. Harpreet Singh, learned Senior Standing counsel for GST submits that since filing of form GST TRAN-2 is linked to filing of part 7B of table 7(a) of form GST TRAN-1, and the last date of filing of TRAN-1 is over, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith TRAN-2 application, either manually or through a separate enabling annexure for future use, if required. List on 9th April, 2018. Order dasti. 12. We have given due consideration to the submissions advanced by the learned counsels. The facility of revision of form GST TRAN-1 was provided by insertion of Rule 120A in the CGST Rules, 2017 vide notification No. 34/2017-Central Tax dated 15.09.2017. Rule 120A of the CGST Rules makes it clear that the revision of declaration in form GST TRAN-1 can only be made once, which was to be exercised within the period stipulated for submitting the original declaration in form GST TRAN-1. The last date for revision of form GST TRAN-1 had also been extended from time to time, as noted above. Finally, vide order No. 10/2017-GST dated 15.11.2017, Respondent No.3 exercised its power under Rule 117 and Rule 120A of CGST Rules to extend the time to submit the original declaration as well as the revised declaration in form GST TRAN-1 till 27.12.2017. This effectively made the provision for revision ineffective and redundant. Any error/omission that could have been noticed by the tax payers after the filing of form GST TRAN-1, could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inputs Form GST TRAN-2 at serial No. 4 clearly specified Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to the Electronic Credit Ledger . The relevant clause of the Form is reproduced under: 4. Details of inputs on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger. Opening stock for the tax period Outward supply made Closing balance HSN as applicable Unit Qty. Qty. Value Central Tax Integrated Tax ITC allowed Qty. 1 2 3 4 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the submission advanced by Mr. Tarun Gulati, that the Petitioners remained under the confusion created by the misleading language in Form GST TRAN-1 TRAN-2. We have to be mindful of the fact that the introduction of GST has revamped the entire taxation regime in the country. GST seeks to consolidate multiple taxes into one. GST legislations have incorporated transitional provisions to ensure that the transition to the GST regime is smooth and that the input tax credit/ benefits earned in the erstwhile taxation regime are not lost. Input tax credit is a property within the meaning of Article 300A of the Constitution of India. The taxpayers could not be deprived of the same, without authority of law. In terms of the transitional provisions, there was ambiguity and confusion amongst taxpayers. This was accentuated with technical glitches, which resulted in several tax payers not being able to file the requisite Form GST TRAN-1 within time. This was the precise reason the last date was extended from time to time. However, despite extension, several tax payers could not meet the extended deadline. This Court has, in a series of cases, allowed the petitions filed by such tax payers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led TRAN1 and to allow the input credit claimed after processing the same, if it is otherwise eligible in law . 11. In the present case also the Court is satisfied that the Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner 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. In the present case, the Court is satisfied that, although the failure was on the part of the Petitioner to fill up the data concerning its stock in Column 7(d) of Form TRAN-1instead of Column 7(a), the error was inadvertent. The Respondents ought to have provided in the 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 las ..... X X X X Extracts X X X X X X X X Extracts X X X X
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