TMI Blog2020 (2) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... y within a period of 2 months from the date of production of a certified copy of this judgment or within such time limit that may be appropriately fixed by the competent Authority among the above said respondents as they deem fit and proper in the facts and circumstances of this case or within any shorter time limit. Petition disposed off. - WP(C). No.35404 of 2019(A) - - - Dated:- 4-2-2020 - Mr. Justice Alexander Thomas For the Petitioner : Adv. Sri. Tomson T. Emmanuel For the Respondent : Sri. P. R. Sreejith, SC, Sri. P. Vijayakumar, ASGI, Dr. Thushara James, Govt. Pleader JUDGMENT The case set up in this writ petition (civil) are as follows:-That the petitioner is a company conducting business under the name an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 4th respondent. Hence the petitioner is having no other remedy other than to approach this Court for redressal of its remedies under Article 226 of the Constitution, with a prayer for issuance of proper directions deemed fit to the facts and circumstances of the case, for facilitation filing of correction of TRAN-1 by the respondents, in the interest of natural justice. 2. The main contentions urged in this writ petition are as follows: a) Petitioner is legally entitled for carry forward of input tax credit for a sum of ₹ 9,15,198.29/- in accordance with Rule 117 of the Transitional provisions in the CGST Rules 2017. It is only by system error in the GSTN portal, petitioner happens to file Tran-1 with a claim of 'Zero' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision of this Act shall come into force. Since the time limit specified in Section 140 of GST Act read with Rules 117 is quite inadequate, challenging the said provisions in this writ petitions, which may please be allowed, in the interest of justice. d) Unless the mistake in Tran-1 is got corrected, petitioner will be put into greater hardships and damages. Hence proper directions fit to the facts and circumstances may please be issued from this Hon'ble Court, to the ends of justice. 3. It is in the light of these averments and contentions, the petitioner has filed this writ petition with the following prayers. 1. To issue a writ in the nature of certiorari or any other appropriate writ or order in quashing Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the above said official respondents concerned has opposed the plea made by the petitioner. 7. After hearing both sides it is seen that the facts and circumstances are covered in the directions and orders already passed by this Court in similar cases, as in judgment dated 19/12/2019 rendered in WP(c) 32968/2019 and para 4 thereof of the said judgment reads as follows: On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that since it is not in dispute that the petitioner herein did attempt to upload the necessary details in the system maintained by the respondents, and it cannot be disputed, based on a perusal of the system log, that the petitioner did attempt to l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also there is no dispute with regard to the attempt made by the petitioner to log into the system on or before 27.12.2017, I allow this writ petition by quashing the impugned communications, and directing the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.2019. While the respondents shall attempt to facilitate the revision of the TRAN-1 Forms electronically by making the necessary arrangements in the web portal an insistence on manual filing shall be only in circumstances where the electronic filing is not possible. In either event, the respondents are at liberty to verify the genuineness of the claim of the petitioner and the claim shall not be denied only on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent Authority among official respondents 1 and 3 to 6 shall take steps to immediately permit the petitioner to revise their TRAN 1 Forms either electronically or manually without much delay, preferably within a period of 2 months from the date of production of a certified copy of this judgment or within such time limit that may be appropriately fixed by the competent Authority among the above said respondents as they deem fit and proper in the facts and circumstances of this case or within any shorter time limit. While the said respondents attempt to facilitate revision of TRAN-1 FORMS electronically by making necessary arrangements in the web portal, an insistence on manual filing shall be made, only on circumstances where electronic fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
