TMI Blog2021 (3) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... now that the transitional credit had not been reflected in the electronic credit ledger due to technical glitches in the GSTN system. In view of the Circular issued by the Government of India, Ministry of Finance, the writ applicant had ventilated the grievance to resolve the technical issue at the GST portal and accordingly, the respondents had advised to the writ applicant to approach jurisdictional tax officer with the evidence of technical glitches/errors. The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technical glitches/error on the portal - there are no fault o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Service Tax Act, 2017 (hereinafter referred to as GST Act ) w.e.f. 01.07.2017. 2.2 According to the case of the writ applicant, the firm had eligible CENVAT credit of central excise duty of ₹ 8,35,435/- and it was duly reflected in ER-1 return filed on 10.07.2017 for the period of June-2017. According to the claim of the writ applicant, as provided under Section 140 of the CGST Act, the firm is eligible to take in its electronic credit ledger, the transitional credit of ₹ 8,35,435/-, which was carried forward in the return relating to the year under consideration. It is further case of the writ applicant that, in order to get the eligibility of the amount, the firm had submitted its declaration in Form GST TRAN-1 for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted nor the respondents have intervened in the matter for resolving the technical glitches/errors occurred in filing the claim and therefore, due to inaction on the part of the respondents, the writ applicant is not getting benefit of the legitimate tax credit. 6. On the other hand, Mr. Ankit Shah, the learned standing counsel appearing for the respondent Nos.1 to 3 vehemently opposed the writ application and contended that, the writ applicant failed to file TRAN-1 successfully within the stipulated time period and therefore, the amount of eligible credit could not be reflected in the electronic credit ledger. 7. Mr. Utkarsh Sharma, the learned AGP appearing for the respondent Nos.4 and 5 reiterated the arguments made by Mr.Ankit Shah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner had tried to file GST TRAN 1 on 10.07.2017, but they failed to submit the said declaration electronically meant for carrying forward the eligible credit balance as on 30.06.2017. The petitioner has mentioned in their correspondence dated 06.09.2018, 24.01.2019 made with State Tax Authorities as well as Central GTS that GST TRAN 1 was not filed successfully but it was only saved. And accordingly they raised grievance on GSTIN. Since the petitioner had not submitted GST TRAN 1 on 01.09.2018, amount of eligible credit could not be reflected in electronic credit ledger. 5. It is respectfully submitted that after roll out of GST, GSTN has been set up to cater to the needs of GST. The GSTN is developing a common GST portal and appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ applicant came to know that the transitional credit had not been reflected in the electronic credit ledger due to technical glitches in the GSTN system. In view of the Circular issued by the Government of India, Ministry of Finance, the writ applicant had ventilated the grievance to resolve the technical issue at the GST portal and accordingly, the respondents had advised to the writ applicant to approach jurisdictional tax officer with the evidence of technical glitches/errors. 10. We are of the view that, the respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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