TMI Blog2020 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ners before the authorities along with the averments made in the writ petitions to the effect that they faced technical glitches are sufficient - The assessees transitioning into a new procedure set out under the GST regime are bound to face complications and in some cases may be completely unable to carry out the new procedure. The issue involved in these writ petitions has been considered by the Gujarat High Court in Siddharth Enterprises vs. Nodal Officer [ 2019 (9) TMI 319 - GUJARAT HIGH COURT ] wherein the question was whether the claim for transition of credit is only a procedural requirement or a mandatory one. Thus, a procedural law should not take away the vested rights of persons that are provided to them by statute. Need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Vertiv Energy Pvt. Ltd., Amit Tibrewal Projector of M/s. PLY King, Amitava Biswas, Propritors of M/s. N.N. Enterprises, M/s. Ray Indra Chandra Anr. , M/s. Chandras Chemical Enterprises Pvt. Ltd. Anr., M/s. Rene Impex Pvt. Ltd., M/s. Krishna Hi-Tech Infrastructure Pvt. Ltd. Anr., M/s. Hazemag India Pvt. Ltd. Anr. Versus Union of India Ors. INDO East Corporation Pvt. Ltd. , Sanjay Kumar Agarwala , OSL Prestige P. Ltd. Soni Hydrantics Pvt. Ltd. Versus The Goods Service Tax Council Others Sonali Polyplast Pvt. Ltd. Versus The Superintendent of Central Tax, Range-I, Singur Division Ors. Excel Composites Pvt. Ltd. Versus Nodal Officer, IT Glitch CGST CX, Kol. North Commissionerate, Range IV Ors. Heera Metal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime-limit for uploading of TRAN-1 is extended till March 31, 2020, sub-rule 1A of Rule 117 extends this benefit only to those registered persons who could not upload the form in time on account of technical difficulties on the common portal and in respect of whom, the GST Council forwards a recommendation for extension. In the present case, the request of the petitioners has not been accepted by the respondent authorities and, therefore, the benefit of the extension till March 31, 2020 is not available to these petitioners. 4. According to me, the request of the petitioners before the authorities along with the averments made in the writ petitions to the effect that they faced technical glitches are sufficient. I am of the view that ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited vs. Commissioner of GST and Central Excise, Chennai Others reported in (2019) 68 GSTR 46 (Mad), Kusum Enterprises Pvt. Ltd. Anr. vs. Union of India Others reported in (2019) 68 GSTR 338 (Delhi), Blue Bird Pure Pvt. Ltd. vs. Union of India Others reported in (2019) 68 GSTR 340 (Delhi) and Adfert Technologies Pvt. Ltd. vs. Union of India reported in 2020 (32) G.S.T.L. 726 (P H) respectively. 8. It has also been brought to my notice that the judgment in the case of Adfert Technologies Pvt. Ltd. (supra) was taken up in appeal before the Supreme Court by way of a Special Leave Petition wherein the Supreme Court has been pleased to dismiss the Special Leave Petition. 9. Mr. Abhratosh Majumdar, learned Additional Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a matter of assessment. 8. This writ petition is disposed directing the respondent to permit the petitioner to access the portal for uploading of Tran-I, forthwith. No costs. Consequently, connected miscellaneous petition is closed. 11. I find no reason to take a different view from that of the judgments cited above. In my view, a procedural law should not take away the vested rights of persons that are provided to them by statute. 12. Needless to mention, this vested right is subject to scrutiny by the Department. Therefore, the petitioners should be allowed to upload the TRAN-1/revised TRAN-1 so that their claim of transfer of available credit may be considered by the authorities in accordance with law. 13. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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