TMI Blog2021 (12) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitioners and affirm the directions issued by the learned Single Judge. While pondering on the face of the issue, the decision of the Punjab and Haryana High Court in the case of HANS RAJ SONS VERSUS UNION OF INDIA AND OTHERS [ 2019 (12) TMI 997 - PUNJAB AND HARYANA HIGH COURT] . In the said decision the Court while allowing the writ petition had granted two options one by directing opening of the portal and in case of non-opening of portal the writ petitioner/assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis. This will be a workable solution and the Assessing Officer will be entitled to examine the legality of the claim on such form being filed by the assessee. The substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. CAN 2 of 2020 M.A.T. 549 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 550 of 2020 With I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 551 of 2020 I.A. No. CAN 1 of 2020 With I.A. No. CAN 2 of 2020 M.A.T. 558 of 2020 With I.A. No. CAN 1 of 2020 I.A. No. CAN 2 of 2020 M.A.T. 568 of 2020 I.A. No. CAN 1 of 2020 I.A. No. CA N 2 of 2020 M.A.T. 573 of 2020 + I.A. No. CAN 1 of 2020 I.A. No. CA N 2 of 2020 M.A.T. 575 of 2020 + I.A. No. CAN 1 of 2020 I.A. No. CA N 2 of 2020 M.A.T. 576 of 2020 + I.A. No. CAN 1 of 2020 I.A. No. CA N 2 of 2020 M.A.T. 526 of 2020 I.A. No. CAN 1 of 2020 (Old CAN 5758 of 2020) I.A. No. CAN 2 of 2020 (Old CAN 5760 of 2020) M.A.T. 578 of 2020 I.A. No. CAN 1 of 2020 I.A. No. CAN 2 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Vs. M/s. Krishna Hi-tech Infrastructure Pvt. Ltd. ors. Union of India Vs. M/s. Rene Impex Pvt. Ltd. ors. Commissioner, CGST Vs. Indo East Corporation Pvt. Ltd. Ors. Union of India Vs. Mrinal Ghosh ors. The Hon ble Justice T.S. Sivagnanam And The Hon ble Justice Hiranmay Bhattacharyya For the Appellants : (in all appeals) Mr. K. K. Maiti, Mr. Bhaskar Prasad Banerjee Ms. Sanjukta Gupta For the Respondents : Mr. Y.J. Dastoor, Ld. ASG Ms. Madhu Jana Mr. Partha Ghosh Mr. S.K. Tiwari for UOI Mr. Vinay Kumar Shraff, Mr. Himangshu Kr. Ray, Ms. Priya Sarah Paul (in MAT 552/2020, MAT 566/2020, MAT 544/2020, MAT 549/2020) Mr. Arijit Chakraborty, Mr. Nilotpal Chowdhury, Mr. Prabir Bera . (in MAT 550/20, MAT 551/20, MAT 558/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortant feature in all these cases is the entitlement of the writ petitioners to the input credit has crystallized. This crystallized right, which ripened into the vested right, is now being denied to the writ petitioners on account of procedural problem. In this factual background, we require to examine as to whether the order or direction passed by the learned Single Judge was appropriate or otherwise. We have heard elaborately all the parties. We have perused the various case laws placed before us. We find that in majority of the High Courts similar relief was sought for and invariably in all those cases appropriate directions have been issued in favour of the writ petitioners. This would go to say that the problem is not confined to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Further time was granted to examine the legality or correctness or otherwise of the claim of Input Tax Credit under the erstwhile regime and transition to GST of the revenue. The other recent decision is that of the High Court of Allahabad in the case of Ratek Pheon Friction Technologies Pvt. Ltd. vs. Principal Commissioner reported in (2021) 130 Taxmen.com 367. In a batch of writ petitions filed before the High Court of Allahabad the writ petitioners sought for issuance of mandamus to command the authorities to allow them to submit revise/ re-revise electronically, their respective declarations on Form GST TRAN-1 and TRAN-2 in the GST portal under the provisions of Central Goods Services Tax Act, 2017 and Uttar Pradesh Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities. Thus, keeping the underlying principle in mind if the matter is examined then we are inclined to lean in favour of the writ petitioners and affirm the directions issued by the learned Single Judge. We note from the directions issued by the learned Single Judge that the authorities have been directed to open the portal so that the assessee may be able to file their respective TRAN-1 return or revise return or re-revise return. In our considered view, this would be a difficult exercise and such cannot be run by the assessing Officer in whose jurisdiction the assessee is carrying business. It probably will hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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