Case Law Details
M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court)
The Petitioner in that case had also filed the TRAN-I Form within the prescribed period. However, on account of an inadvertent error, the columns had not been correctly filled up and consequently, the ITC was not granted to the petitioner. The petitioner’s request for opening the portal to enable him to again file TRAN-1 electronically or to manually file revised TRAN-I Form was also not entertained.
We may additionally add that the credit standing in favour of an assessee is property and the assessee could not be deprived of the said property save by authority of law in terms of Article 300 (A) of the Constitution of India. There is no law brought to our notice which extinguishes the said right to property of the assessee in the credit standing in their favour.
Thus, we direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 02.10.2019.
The petitioner’s revised claim be processed in accordance with law once the corrected GST TRAN–I Form is filed. The petition stands disposed of in the aforesaid terms.
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