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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Trivedi and Sons Pvt. Limited – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. granting relief for filing tran-1. (Para 1 , 4 , 5) |
| 2. details of petitioner's attempts. (Para 2) |
| 3. court's reasoning on tran-1 filing issues. (Para 3) |
ORDER
Manmohan, J. (Oral)--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 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 7(Annexure No. P/6) as
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 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 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....
Taxpayers can file the TRAN-1 form electronically or manually if they face technical glitches, as established in previous judgments.
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 period prescribed under Rule 117 of the Rules for filing the TRAN-1 Form was merely directory and not mandatory.
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.
Inadvertent and genuine mistakes in filing the TRAN-1 Form should not preclude taxpayers from having their claims examined by the authorities, and the lack of sufficient time provided to upload the d....
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