TMI Blog2020 (9) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the time fixed in the Rule initially or extended by notifications - Though the prescribed time of 90 days from the appointed date expired on 29.09.2017, but the Respondent authorities have been extending time for uploading VAT Credit in Form TRAN-1 from time-to-time. A similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2019 (8) TMI 85 - DELHI HIGH COURT] , BHARGAVA MOTORS VERSUS UNION OF INDIA ORS. [ 2019 (5) TMI 899 - DELHI HIGH COURT] , and KUSUM ENTERPRISES PVT. LTD., SANKO GOSEI TECHNOLOGY INDIA PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2019 (7) TMI 945 - DELHI HIGH COURT] , the Court disposed of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further pleaded that, a direction may be given to Respondent no. 1 and 4 to grant refund of VAT credit of ₹ 1,92,095/-, to which the Writ Petitioner is entitled for. 2) The facts, in issue, are that: (i) The Writ Petitioner is a partnership concern doing business in pulses and turmeric registered under the APSGST Act 2017 and CGST Act, 2017 bearing GSTI No. 37ACSFS7596P1ZL. In short, the request of the Writ Petitioner is, to direct the Respondents to accept his Form GST TRAN-1 enabling him to claim transitional credit of the eligible taxes in respect of the excess input tax credit of ₹ 1,92,095/- on the appointed day i.e., 01st July, 2017 in terms of Section 140(1) and (3) of the APSGST / CGST Act, 2017 read with R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1. 3) The same is seriously opposed by the learned Counsel for the Respondents by placing the Judgment of the Division Bench of the Madras High Court in P.R. Mani Electronics v. Union of India [W.P. No. 8890 of 2020]. Insofar as the judgment delivered by this court is concerned, the Counsel for the Respondents would contend that, since the Petitioner therein was illiterate, this Court permitted him to submit GST TRAN-1 manually, but, the instant case stands on an altogether different footing. 4) In reply, the Counsel for the Writ Petitioner placed on record phtostat copies of screen shots of GSTN common portal indicating the efforts made by the Writ Petitioner trying to submit TRAN-1 Form. 5) In order to deal with the issue r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in Form GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days..... 7) Rule 117 of the SGST Rules prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.08.2019, directing the respondents to either open the portal so as to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually by fixing a cut of date and process the claim in accordance with law. 11) The Judgment delivered in W.P. No. 3298 of 2019 was followed by another Division Bench in W.P. No. 15769 of 2019, to which one of us was a party. 12) Having regard to the judgments referred to above, this Writ Petition is disposed of in terms thereof directing the respondents concerned to permit the Writ Petitioner to submit GST TRAN-1 Form electronically or, in the alternative, manually, by fixing a cut off date, within a period of 30 days from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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