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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Tarun Enterprises Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. writ petition filed with specific prayers. (Para 1) |
| 2. petitioner faced issues filing tran-1. (Para 2) |
| 3. court's analysis on technical glitches. (Para 3) |
| 4. court's directive aligning with previous judgments. (Para 4) |
| 5. writ petition and applications disposed. (Para 5) |
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 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
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.
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.
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.
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 ....
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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