TMI Blog2020 (2) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to complete the formalities as envisaged under Rule 117 of the CGST Rules. Under the original rules, TRAN-1 was required to be filled by 31.09.2017. The said period was further extended till 31.11.2017 and again extended up till 27.12.2017 - There is no proof adduced by the petitioner of his having attempted to fill TRAN-1 during the said extended period up till 27.12.2017. As is discussed in the earlier paragraph, the Govt. of India itself vide their circular dated 03.04.2018 permitted filling up of TRAN-1 by the 31.04.2018, the said extended period of 31.04.2018 was however for only those who have in the past attempted but failed to fill up TRAN-1. There is no evidence made available by the petitioner of having tried to fill up TRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 - P. Sam Koshy Judge For the Petitioner : Shri Moolchand Jain, Advocate. For the State : Shri Ayaz Naved, Govt. Advocate. For the U.O.I. : Shri B.Gopa Kumar, Asstt. Solicitor General. ORDER ON BOARD 1. The relief sought for by the petitioner in the present writ petition is for issuance of a writ to the respondents granting permission to the petitioner to submit TRAN-1 form electronically by opening electronic portal or in the alternative allow the petitioner to tender the form manually and thereafter the petitioner's claim be assessed for input tax credit in accordance with law. 2. Brief facts which led to the filing of the present writ petition is that, the petitioner is a Trader dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proached the Nodal Officer on 06.05.2019 requesting to permit the petitioner to submit TRAN-1 manually which was however not accepted which has led to the filing of the present writ petition seeking for a relief of a direction to the respondents to permit submission of TRAN-1 through online by opening the portal or permitting the petitioner to submit the same manually. 4. The counsel for the petitioner submits that the Govt. of India realizing the difficulties which are faced by the traders had issued a circular on 03.04.2018 wherein it was directed that the tax payers shall approach the Field Officer or the Nodal Officer demonstrating the difficulties on the common portal on account of which due process as envisaged in law could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner cannot be granted. 6. It was further contention of the respondents that initially the government had extended the period till 30.09.2017, thereafter it was extended till 31.11.2017 and again uptill 27.12.2017. Inspite of these extensions being granted, the petitioner did not make any attempt to fill in TRAN-1. Further, even after issuance of the circular dated 03.04.2018 whereby the portal was opened for such traders who had attempted but failed to fill in TRAN-1 electronically by 31.04.2018, during the said period also the petitioner did not take any initiative in completing the pre-requisite as is required under Rule 117 enabling the petitioner the benefit of input tax credit. Thus, prayed for rejection of the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities in the department raising his concern about his inability in filling up of TRAN-1. 9. From Annexure P/4 it reflects that for the first time the petitioner had approached the GST Help Desk only on 22.01.2019. There is no proof either oral or documentary to establish or substantiate his contention of having tried to fill TRAN-1 electronically on the portal of the department. What is clearly to be understood is that the Govt. of India realizing the difficulties of genuine traders had issued a circular on 03.04.2018 permitting those traders, who were unsuccessful in filling up of TRAN-1, to do so after showing proper evidence in respect of their attempts and failure. 10. If we go through Annexure P/3, it clearly ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, both the judgments are distinguishable on facts itself. 12. Another aspect which requires to be borne in mind is that, the relief sought for by the petitioner cannot be extended to those cases where the assessee defaults in not filling up of TRAN-1 even within the extended period up till 27.12.2017. The petitioner also failed to establish of having approached any of the officers in the department, nor is there any proof in his possession. There is also no document to show any correspondence made with any of the officers in the department in this regard. The writ benefit cannot be extended to such indolent persons who sleeps over their rights and duties without any plausible explanation and justification and now at the belated st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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