TMI Blog2020 (3) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST TRAN-I either electronically or manually on or before 31.03.2020. - CWP No.1176 of 2020, 1169 of 2020 - - - Dated:- 12-3-2020 - Mr. Justice L. Narayana Swamy, Chief Justice And Ms. Justice Jyotsna Rewal Dua, Judge. For the Petitioner(s) : Mr. Goverdhan Lal Sharma and Mr. Yashpal, Advocates, in both petitions. For the Respondents : Mr. Ashok Sharma, Advocate General with Mr. J.K. Verma, Mr. Adarsh Sharma, Ms. Ritta Goswami Mr. Nand Lal Thakur, Addl. Advocate Generals and Mr. Rajat Chauhan, Law Officer, for respondents No.1 3/State, in both petitions. Mr. Rajesh K. Sharma, Assistant Solicitor General of India, for respondents No.2, 4 5/ Union of India, in both petitions. JUDGEMENT JYOTSNA REWA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by them on 30.06.2017. They accordingly tried to upload their claim of input tax credit on the common portal through Transitional ITC/Stock Statement in Form TRAN-I, but were not successful. It is submitted that a press release was issued on 10.11.2017 by the GST Council, extending the date for filing Form GST TRAN-I from 30.09.2017 to 31.12.2017. The petitioners statedly tried to upload the Form CGST TRAN-1 on 30.12.2017, however, could not upload the same for the reason that on the portal, the due date for filing the Form GST TRAN-01 was reflected as 27.12.2017 instead of 31.12.2017. The GST Council extended the last date for filing the annual GST return in Form GSTR-9 and reconciliation statement in FORM GSTR-9 C for the Financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect Taxes and Customs], extending the time limit for submitting the declaration in Form GST TRAN-I under Rule 117 (1A) of the Central Goods and Services Tax Rules, 2017, till 31.03.2020, for the Class of registered persons, who could not submit the declaration by the due date on account of technical difficulties on the common portal and whose cases were recommended by the Council. 6. Any credit, which is admittedly due to the petitioners, cannot be denied to them on account of procedural wrangles as well as on account of system failure glitches in the system without their being any fault on the part of the petitioners. Relying upon the ratio of the judgments cited supra and in view of the factual position, which is not d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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