TMI Blog2021 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the various High Courts. Reliance can be placed in the case of M/S. SUNNY MOTORS VERSUS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) , DEPARTMENT OF REVENUE, GOVT. OF INDIA AND OTHERS [ 2021 (9) TMI 907 - ORISSA HIGH COURT] where it was held that a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 Form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of the claim of the Petitioner in accordance with law and pass appropriate orders. This Court directs the respondents to permit the petitioner either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN- 1 Form manually and thereafter to process the assessees claim for grant of the input tax credit at the earliest. Let this exercise be completed by the respondents within a period of 60 days from the date of receipt of copy of this order. Petition allowed. - WPT No. 129 of 2021 - - - Dated:- 2-12-2021 - Hon'ble Shri Justice P. Sam Koshy For the Petitioner : Shri Mool Chand J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke her attempt in ensuring that the TRAN -1 form is uploaded through online mode but because of the inexperience on the part of the legal heirs of the original proprietor as also on the part of the personnel handling the accounting of the petitioner-establishment, the same could not be uploaded because of the technical reasons. That the petitioner never tried to avoid the submission of the said details but was ever willing to do so but for the technical glitches that occurred, the same could not be uploaded. That the reasons for not uploading were beyond the control of the petitioner and the petitioner cannot be attributed for the said lapse and prayed for a chance to upload the same afresh, either by opening of the portal by the respondents or permitting them to submit the same manually. 5. Counsel for the respondent State however submitted that pending the petition before this Court, now that the respondents have passed the order dated 16.08.2021 declining the request of the petitioner. The petitioner would now have to file a fresh writ petition altogether challenging the order dated 16.08.2021 and the present writ petition in its present form would not be sustainable. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India also. 9. It is axiomatic that computer literacy has not reached its pinnacle in our country. Technical glitches at the transition stage to GST should not affect above said statutory right of dealers. Attempt must always be made not to deprive a dealer from a bonafide claim, through technicalities. In the wake of the transition period to GST and the switching over to the electronic portal, admittedly glitches had occurred. In such instances, the department should have, while assisting the assessees, acted with alacrity and promptness rather than deny bonafide claims. 10. The issue raised in this writ appeal being technical in nature, it is only in the interest of all that such technical issues do not stand in the way of rendering justice. Keeping in perspective the contentions in the case, we are of the view that the impugned judgment does not reflect any error of law warranting an interference by this Court in appeal. In fact, the impugned judgment of the learned Single Judge being an innocuous one, we are constrained to observe that the respondents ought not to have pursued the same in appeal, wasting judicial time and energy. 7. The High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in pre-GST regime and post- GST regime. This discrimination does not have any rationale and, therefore, it is violative of Article 14 of the Constitution. 38. By not allowing the right to carry forward the CENVAT credit for not being able to file the form GST Tran-1 within the due date may severely dent the writ-applicants working capital and may diminish their ability to continue with the business. Such action violates the mandates of Article 19(1)(g) of the Constitution of India. 8. Following the said judgment of the Punjab and Haryana High Court in the case of Adfert Technologies (Supra), the Punjab and Haryana High Court again in the case of C.P. Marble v. Union of India Anr. (2021) 40 GSTJ in Paragraph 07 has held as under:- 7. The Petitioner has challenged vires of Rule 117 (1A) of Rules, however we do not think it appropriate to declare it invalid as we are of the considered opinion that Petitioner is entitled to carry forward VAT Credit ITC accrued under Punjab Value Added Tax Act, 2005. The Respondents have repeatedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Parties to permit the Petitioner to file or revise where already filed incorrect TRAN-1 either electronically or manually on or before 30th November, 2019 granting liberty to the Opposite Parties to verify the genuineness of claim of the Petitioner adding that no body shall be denied to carry forward legitimate claim of ITC on the ground of non-filing of TRAN-1 by 27th December, 2017. This judgment was upheld by the Supreme Court of India while dismissing the SLP (C) No.4408 of 2020 (Union of India and others v. Adfert Technologies Pvt. Ltd.) on 28th February, 2020. With the aforementioned both the judgments - one delivered by High Court of Delhi and other by High Court of Punjab and Haryana and upheld by the Supreme Court, this Court feels no reason in the present case to similar by the Punjab and Haryana High Court should not be granted. 11. Accordingly, in the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 Form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbitrary, to enforce strict timeline prescribed under the Act and the Rules framed thereunder, against them. 62. Rule of law and good administration go hand in hand. It is true, no ITC may arise under the GST regime unless a registered person fulfills the conditions therefor, so also, the administration of tax law that is in the hands of the GST Council, GST Commissioner (Central), GST Commissioner (UP), GST Network and all other State or statutory authorities, must allow all registered persons taxpayers, reasonable opportunity to exercise their rights and make their claims, in the manner contemplated by law. 63. Though unintentional on part of the State authorities, it cannot be lost sight that the obstruction thus caused was attributable only to the conduct of the State authorities since, the GST Portal is a creation of the State authorities and the responsibility to run the same seamlessly, rests exclusively on them. The registered persons taxpayers, whose rights were adversely impacted by the lack of smooth operation of the GST Portal, could not be saddled with any civil consequences arising from the non-functioning or improper or irregular functioning of the GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that a reasonable opportunity ought to have been granted to all registered persons taxpayers to submit revise re-revise electronically their Form GST TRAN-1 TRAN-2. 73. For the reasons given above, we allow all the writ petitions with the following directions: (i) All petitioners before this Court may first file physical Form GST TRAN- 1 TRAN-2 before their respective jurisdictional authority, within a period of four weeks from today. (ii) That jurisdictional authority shall then make a report in writing on the same, as to compliances contemplated under Section 140 of the CGST Act and Rule 117 of the CGST Rules. (iii) In case, no objection be taken, a report to submit revise re-revise the Form GST TRAN-1 TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks. (iv) In the event of any objection arising, one limited opportunity may be given to that petitioner to correct or revise or re-revise the physical Form GST TRAN-1 TRAN-2. That exercise may be completed within a period of three weeks and the report be submitted accordingly (v) Upon completion of that exercise, the jurisdictional authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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