Case Law Details
Shree Motor Vs Union of India (Rajasthan High Court)
It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department for manually accepting the Form GST Tran-1 and made several attempts in this regard. However, the same were not responded.
Further submissions were made that the petitioners have vested right to seek credit once the duties for taxes have been paid by the petitioners. The procedure providing for limitation despite the fault/defect on part of the department to make available requisite system for taking the credit, the action in denying the credit cannot be sustained.
Submissions were also made that various Courts have granted the requisite relief irrespective of non-availability of any technical log on ‘GSTN system’. Submissions were made that the status of the departmental portal was such that despite attempts made in this regard no log in happened and, consequently for lack of technical log, the petitioners could not have been denied the credit, to which they were otherwise entitled.
Held by High Court
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