The rights of the assessee in the credit standing in their favor cannot be deprived without authority of law, and relief can be granted based on technical glitches in filing forms.

JUDGMENT

Manmohan, J. - Present writ petition has been filed with the following prayers:

"i. To issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction, to direct the Respondents to open the common portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said lTC by manually revising TRAN-1 or by furnishing the details in Form GSTR 3B or in any other manner so as to enable the Petitioner to avail the transitional credit of Rs.3,32,657/-, in its electronic credit ledger.

ii. To pass an order declaring the impugned Rules 117 to 120A of the CGST Rules, 2017 (Annexure No. P/2 (Colly) to be ultra vires the provisions of the CGST/DGST Acts, 2017 and ultra vires the Constitution of India and to direct the respondents to allow the petitioner to avail the credit which is legally due and belongs to the petitioner;

iii. To pass an order declaring the Circular No. 39/13/2018-GST dated 03.04.2018 (Annexure No. P/6) as illegal, unconstitutional and bad in law;

iv. Issue any other writ, order or direction in favour of the Petitioner, as this Hon'ble Court may deem fit and proper in the present facts and circumstances of the case, so as to ensure the ends of justice, or else the Petitioner shall suffer irreparably;

v. to grant costs of this Petition; and

vi. to award such further and other reliefs as the nature and circumstances of the case may require.

Pass such other order(s) or further orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the case, for which act of kindness the petitioner as is duty bound shall ever pray."

2. The petitioner has attached the screenshot showing the invoices uploaded on the portal. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13th April, 2018 and 20th April, 2018 on the portal. Thereafter, the petitioner also informed the respondents vide letters dated 11th May, 2018 and 25th March, 2019, regarding the difficulties faced by him in processing and filing of TRAN-1. These letters were followed up with the representation dated 12th March, 2020 to the respondents.

3. Though, it is the case of the respondents that such a screenshot cannot be considered as an error on the GST common portal, yet this Court in the case of "Super India Paper Products Vs. Union of India Through Ministry of Finance, Secretary & Ors." WP(C) 1150/2020 decided on 27th May, 2021 has held as under:-

"12. The first batch of cases is where the Petitioners have placed the screenshots and/or communication to support their stance of having attempted to file the TRAN-1 Form prior to the deadline i.e., 27th December, 2017.

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15. In all the aforesaid cases, all such Petitioners have genuinely attempted to file TRAN-1 Form within time and have also taken care to preserve some evidence which is now being relied upon in support of their contention. This proof of submission however has not been accepted by the Respondents. The stand of the Respondent is that in such matters there is no technical anomaly in filing of the TRAN1 Form on the GST portal. This Court in several decisions has given benefit to such taxpayers and even to those who did not have any evidence to support their filing of TRAN-1 Form within time. In SRC Aviation (P) Ltd. v. Union of India and Ors., 8 this Court, after recording the fact that Petitioner has placed a copy of the screenshot evidencing that it was unable to file the TRAN-1 Form on the GST Portal, allowed it to file the TRAN-1 Form electronically, or manually. The relevant portion of SRC Aviation (supra) reads as under:

"9. The factual position in the present case is not any different. At this juncture, it may be noted that as per Notification No. 49/2019: MANU/CGST/0051/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.