TMI Blog2021 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has to be extended to the assesse so as to permit the assessee to make his filings and obtain any input credit if so entitled. Though the allegations and counter allegations have been made as regards uploading or non-uploading, ability to upload and inability to upload, the fact remains that, what is sought to be uploaded are relating to transactions which occurred prior to 27.12.2017 which are evidenced by records including transactions carried out through normal banking channels. It is these transactions which have already occurred prior to the introduction of GST regime which are sought to be filed by uploading the Form in Tran- 1. More so because there is a new procedure which has been prescribed and new methodology which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of a writ of certiorari, to strike down/read down sub-rule 1(A) to Rule 117 of CGST Rules, 17 inserted by Notification No.48/2018 CT dated 10.09.2018 (Annexure-T) by Respondent No.1, on the ground that the term technical difficulties on the common portal is arbitrary, ultra vires S. 140(3) of CGST Act, 17 and/or to the extent that the impugned rule restricts extension of time limit only to those registered persons in respect of whom Council has made recommendation; (ii) Issue a writ of Certiorari, or such other Writ, Order or direction in the nature of a writ of certiorari, quashing part 2 and 5.3 of Circular No.No.39/13/2018 dated 03.04.2018 issued by the 2nd respondent, vide Annexure-S, imposing condition that petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt may deem fit directing respondent No.3 to approve petitioner s case and grant another opportunity to file Form TRAN 1 electronically (Annexure-X) and allow petitioner to claim TRANsition credit of excise duty and NCCD paid on two wheelers stock held as on 30.06.2017 or alternatively allow petitioners to avail said Transition credit in their electronic credit ledger through GSTR 3B return on the basis of manually filed Form TRAN 1; (vii) To pass such other orders, directions and writs as this Hon ble Court may deem fit in the facts and circumstances of the case, and in the interest of justice, including the costs of this writ petition. 3. In the petition there are various submissions made as regards the attempts made by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material for having filed the same by 27.12.2017, in the absence of any specific time prescribed under Section 140 of the Act and in terms of introduction of Rules 117(1A) and 120A, the arguments advanced by the Learned Counsel for the revenue could not be countenanced. The legitimate rights of the petitioners to carry forward unutilized credit of duty/tax already paid cannot be denied on technicalities i.e. on the ground of limitation by framing the Rules in the absence of law in the Act, as the GST regime is a new tax regime that too in the transitional period. Even in terms of Section 172 any suitable order can be passed within a period of three years if any difficulty arises in giving effect, to any provisions of the Act for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by uploading the Form in Tran- 1. More so because there is a new procedure which has been prescribed and new methodology which has been adopted for the assessment etc., an assessee cannot be deprived of any input credit that he may be entitled to only on account of non-uploading of a particular form. Needless to say procedure and formalities are handmaiden of Justice, it would be required that the tax authority provide adequate opportunity to the assesses, since it is on account of the existence of the said assessee that the tax department is functioning. If the assessee is deprived of benefits on such technical grounds, there would be no purpose in having the tax system, which would result in the assessee trying to evade taxes. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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