Open portal to enable Petitioner to file TRAN-1 or accept manually: HC

Vass Impex Vs Union of India & Ors. (Delhi High Court)

in CBIC circular dated 3^rd April, 2018 It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.

Court directs the Respondents in the present case also to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 form on or before 31^st August, 2019. The Petitioner’s claims thereafter be processed in accordance with law.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. This is yet another petition where the Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online.

Please become a Premium member. If you are already a Premium member, login here to access the full content.