TMI Blog2020 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... te: B. Krishna Mohan (Asst Solicitor General of India) ORDER:- (Per Hon ble Sri Justice C.Praveen Kumar) The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Mandamus to direct the respondents to allow the petitioner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act, 2017) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, the APSGST Act ) (or) in the alternative, to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit in accordance with law. 2. Heard the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed date; or (iii) where the said amount of credit relates to goods manufactured and cleared under such exemption notifications as are notified by the Government. (2) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the unavailed CENVAT credit in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered person. The Form GST TRAN-1 is to be filed electronically on the common portal within the time fixed in the Rule initially or extended by notifications. The prescribed period of 90 days from the appointed day expired on 29.09.2017 and thereafter, it was being extended from time to time. The claim of the petitioner is that initially, it tried to upload the details of the input tax credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. Subsequently, the petitioner approached the GST help desk for support. The petitioner made its grievance vide Grievance No.GA370418000092H on 04.04.2018 on the GSTN Network with the following grievance: TRAN-1 not opened even after two weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not succeed as it did not reach the portal. He further submits that now, the authorities are allowing them to make an application provided they show some proof, which according to them, cannot be produced after length of time more particularly, the screened shots. 6. At this stage, learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. 7. Learned counsel for the petitioner submits that the petitioner is not technically well versed in these aspects and unable to upload the forms. In support of his plea, learned counsel relied upon a judgment, dated 13.08.2019, of the Division Bench passed by this Court in W.P.No.3298 of 2019 in which a similar issue came up for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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