TMI Blog2020 (3) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 140 of the Act, 2017 read with rule 117 of Rules, 2017, the petitioner is entitled to carry forward the CENVAT Credit. In the opinion of this Court, the respondents have failed to consider the aspect of the technical glitch to reject the claim of the petitioner on the ground that there was no technical error when the petitioner uploaded the Form GST TRAN-1 without considering the fact that the petitioner could not upload revised Form GST TRAN-1 within the prescribed date of 27.12.2017. The petitioner is also entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could not submit the revised Form GST TRAN-1 as the petitioner could not upload the same before the due date of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. (C) Alternatively, YOUR LORDSHIPS may be pleased to issue writ of Mandamus or any other appropriate writ, order or direction directing the Ld. Respondents to accept the manually filed revised Form GST TRAN 1. (D) Such other and further reliefs as may be deemed fit in the facts and circumstances of the case may kindly be granted. 3. The facts giving rise to this petition may be summarized as under :- 3.1. The petitioner is a Private Ltd. Company incorporated under the provisions of the Companies Act, 1956. The petitioner is engaged in the business of manufacturing and trading of various items of iron and steel across India. The petitioner was registered under the provisions of Central Excise Act, 1944 (for short the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of original Form GST TRAN-1. 3.5. The petitioner, thereafter, made a representation on 16.12.2017 with regard to the difficulty of the petitioner for not being able to upload revised Form GST TRAN-1 before the GST help desk by email. The petitioner therefore, could not claim credit of Input Tax Credit/CENVAT Credit to the tune of ₹ 14,55,770. 3.6. The petitioner, thereafter, preferred an application dated 27.04.2018 before the respondent No.3, Superintendent CGST, Range-1, Division Bhavnagar-1 indicating the technical glitch/error faced by the petitioner to revise Form GST TRAN-1. 3.7. In absence of any response, the petitioner made various representations before the respondent sauthorities. 3.8. The case of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.2020 issued by the Government of India, Ministry of Finance, (Department of Revenue), [Central Board of Indirect Taxes and Customs], to submit that now the portal for uploading Form GST TRAN-1 is again opened till 31st March 2020. It was, therefore, submitted that necessary directions may be issued to the respondents to consider the case of the petitioner for its claim of Input Tax Credit under the provisions of the Act, 2017 so as to enable the petitioner to file revise Form GST TRAN-1 to claim CENVAT/Input Tax Credit of ₹ 14,55,770/-. 5. On the other hand, Mr.Ankit Shah, the learned advocate appearing for the respondents submitted that once the original Form GST TRAN-1 is submitted by the petitioner, the same cannot be revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents have failed to consider the aspect of the technical glitch to reject the claim of the petitioner on the ground that there was no technical error when the petitioner uploaded the Form GST TRAN-1 without considering the fact that the petitioner could not upload revised Form GST TRAN-1 within the prescribed date of 27.12.2017. 8. The Central Board of Excise and Custom has issued the Order No.01/2020-GST dated 07.02.2020 extending the period for submitting the declaration in the form of GST TRAN-1 till 31st March 2020, which reads thus : Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. In exercise of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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