TaxTMI 
TaxTMI 
2020 (6) TMI 574
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....icers are before us in appeal. The impugned judgment was passed in two writ petitions directing the appellants to facilitate filing of GST TRAN-1 Forms electronically by making necessary arrangements in the web portal and in the event of the same being not possible, permitting manual filing of such returns. 2. The returns, subject matter of this appeal, are necessitated for the purpose of claiming input tax credit on and from the appointed day of the enforcement of the Goods and Services Tax Act, 2017 [for brevity, 'the GST Act']; for availing the input credit available prior to the said appointed day. The GST regime subsumes a number of indirect taxes and the transitory provision under the GST Act, Section 140 took care of such un....
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....te [sub-section(7)]. The details entered in the GST TRANS-1 Form in Table 7(b), as evidenced from Exhibit P-1 in the writ petition, are with respect to the credits of eligible duties and taxes available prior to the appointed date. It is hence the return itself was rejected with the specific recital that "date on which entered in recipient's books of Accounts should be after 01.07.2017"(sic). The error occurred at the hands of the 1st respondent and not the Department, is the compelling argument. The learned Counsel for the appellant as also the respondent have placed before us a number of decisions to support their contentions. 5. Blue Bird Pure Pvt.Ltd. v. Union of India and Others [(2019) 68 GSTR 340 (Delhi)] was concerned with a mi....
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....of the prescribed forms. Specific reference was also made to Rule 117(1A), a subsequent incorporation in the GST Rules, by way of grievance redressal. Even the mechanism so introduced restricted the benefit of input tax credit after the prescribed date only to tax payers whose cases are covered by technical glitches, subject to recommendations of the GST Council. The Division Bench read down Rule 117 holding it to be directory in nature, insofar as the prescription of a time limit for transition of input credit and declaring that it could not result in automatic forfeiture of such rights, solely because the credit is not availed in the prescribed period. It was also held that such transitional provision cannot be availed in perpetuity and t....