Case Law Details
A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)
as per Notification No. 49/2019 dated 09.10.20 19 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 3 1.12.2019. This itself demonstrates that the Respondents recognise the fact that the registered persons were not able to upload the Form GST TRAN- 1 due to the glitches in the system. It is not fair to expect that each person who may not have been able to upload the Form GST TRAN- 1 should have preserved some evidence of it – such as, by taking a screen shot. Many of the registered dealers/traders come from rural/semi-literate background. They may not have had the presence of mind to create any record of their having tried, and failed, to upload the Form GST TRAN-1. They cannot be made to suffer in this background, particularly, when the systems of the Repsondents were not efficient. From the documents placed on record, it emanates that the Respondents have no cogent ground to deny the benefit of the Notification No. 49/2019 dated 09.10.2019 issued specifically to grant relief to taxpayers who faced difficulty in filing Form GST TRAN- 1 due to technical glitches.
We may further 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 allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN- 1 electronically, or to accept the same manually on or before 3 1.12.2019. Respondents shall process the petitioner‟s claim in accordance with law once the Form GST TRAN-1 is filed. The petition is allowed in the aforesaid terms.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
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