Case Law Details
Krish Automotors Private Limited Vs Union of India & Ors. (Delhi High Court)
The Petitioner states that in view of the maze of compliance due dates, with the time extended time for filing the form GSTR-1 ending on 31st December, 2017, the accountant of the Petitioner is said to have missed noticing that the time for filing GST TRAN-1 was extended only till 27th December, 2017. The Petitioner was accordingly not able to file the GST TRAN-1 declaration online within time and claim the ITC of the eligible amounts. Thereafter, in order to be permitted to manually file the GST TRAN-1, the Petitioner made two representations dated 8th March and 19th March, 2018 to the jurisdictional GST Authorities, as well as representations dated 20th March, 2018 and 21st March, 2018 to the Ministry of Finance, Union of India and the GST Council respectively. With no response having been received from any of the aforesaid authorities, the Petitioner filed the present petition claiming the above relief.
Aseem Mehrotra, learned counsel for the Petitioner placed reliance on a judgment dated 6th September, 2019 of the Gujarat High Court in Special Civil Application No.5758/2019 (M/s. Siddharth Enterprises v. The Nodal Officer) whereby in similar circumstances the High Court has permitted the Petitioners in those cases to file the declaration in GST TRAN-1 and GST TRAN-2 to enable them to claim ITC under Section 140 (3) of the CGST Act, notwithstanding that they were unable to do so within the extended time limit of 27th December, 2017.
The Court is satisfied in the present case that the Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties and that, therefore, the Petitioner should be afforded one more opportunity to do so.
11. Accordingly, a direction is issued to the Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019 and thereafter, process the
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