TMI Blog2021 (3) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... or before 30th November, 2019. The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021 - application allowed. - R/SPECIAL CIVIL APPLICATION NO. 19818 of 2019 - - - Dated:- 18-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA UCHIT N SHETH(7336) FOR THE PETITIONER(S) NO. 1,2 DS AFF.NOT FILED (N)(11) FOR THE RESPONDENT(S) NO. 1 MR PY DIVYESHVAR(2482) FOR THE RESPONDENT(S) NO. 2 ORDER ( PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA ) 1. By this writ application under Article 226 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 3. The writ applicants are engaged in the business of fabrication. The writ applicants had unutilized input tax credit of ₹ 12,30,843/- under the Central Excise Act, 1944 and ₹ 20,01,640/- under the Finance Act, 1994 which was carried forward in the returns. The writ applicants duly filed the GST Form TRAN 1 within the stipulated time period claiming for the transitional tax credit under Section 140 of the Central Goods and Services Tax Act, 2017. 4. Such transitional tax credit was however not reflected in the electronic credit ledger. When the writ applicants approached the authorities requesting for grant of such credit, the writ applicants were informed that since the amount of credit was shown in the wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is sought to be denied on the ground that the time limit or filing revised FORM GST TRAN-I has elapsed. 24.In the opinion of this court, as held by the Delhi High Court in M/s Blue Bird Pure Put. Ltd. vs. Union of India (supra), the respondents ought to have provided in the system itself a facility or rectification of such errors which are clearly bona fide. Besides, although the system provided for revision of a return, the deadline for making the revision coincided with the last date for filing the return, that is, 27th December, 2017. Thus, such facility was rendered impractical and meaningless. 25.This court is further of the view that retention of the amount of ₹ 83,99,136/- by the respondents which the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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