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MANMOHAN, NAVIN CHAWLA
Tarun Enterprises Pvt. Ltd – Appellant
Versus
Union Of India – Respondent
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 ITC by manually filing 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.71,25,873/-for GSTIN 07AAACT4460C2ZO, and transitional credit of Rs. 27,30,375/- for the GSTIN 09AAACU0057C1ZR, in its respective electronic credit ledgers.
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/ SGST 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 /9) as illegal, unconstitutional and bad in law;
iv. Issue any other wr
Taxpayers can file the TRAN-1 form electronically or manually if they face technical glitches, as established in previous judgments.
Taxpayers facing technical issues in filing form TRAN-1 are entitled to relief, recognizing tax credits as property rights protected under the Constitution, thus requiring fair treatment by revenue a....
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.
Taxpayers should not be penalized for system failures in filing transitional credit claims, as credit is considered property that cannot be deprived without due process.
The period prescribed under Rule 117 of the Rules for filing the TRAN-1 Form was merely directory and not mandatory.
The court's decision emphasized the importance of accommodating delays caused by the Covid-19 pandemic in filing revised forms and verifying transitional credit claims.
The entitlement to Input Tax Credit cannot be denied on account of procedural problems and technical glitches.
Vested rights for transitioning unutilized CENVAT credits under the GST regime cannot be denied due to technical difficulties; taxpayers are entitled to rectify their filings.
The main legal point established is that technical difficulties on the common portal can entitle a taxpayer to the benefit of Rule 117(1A) of the CGST Rules, 2017, allowing for the processing of the ....
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