There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of CGST. A Certiorari is however issued quashing the decision of respondent No.3 in not granting petitioner another opportunity to file TRAN – 1
Section 140 of the CGST Act, 2017—Transitional Credit – The petitioner prayed for directions to the respondent to grant another opportunity to file Form TRAN 1 electronically and allow petitioner to claim credit of excise duty and NCCD. The petitioner contended that there were various issues in the software and therefore, the same was not properly uploaded. The counsel for the respondents submitted that all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done and that the petitioner has not produced any documents to establish the attempt made by him. The court relying on the judgment in the case of Asiad Paints Limited Vs. Union of India, observed that the CGST provisions more particularly relating to filing and uploading of Forms is a transitory provision and on account of the same, a beneficial treatment has to be extended to the assesse. If the assessee is deprived of benefits on such technical grounds, there would be no purpose in having the tax system, which would result in the assessee trying to evade taxes.
Held that:- The Hon’ble High Court issued a Certiorari quashing the decision of respondent in not granting petitioner another opportunity to file TRAN–1 and issued a mandamus directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms.
There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of CGST. A Certiorari is however issued quashing the decision of respondent No.3 in not granting petitioner another opportunity to file TRAN – 1
Section 140 of the CGST Act, 2017—Transitional Credit – The petitioner prayed for directions to the respondent to grant another opportunity to file Form TRAN 1 electronically and allow petitioner to claim credit of excise duty and NCCD. The petitioner contended that there were various issues in the software and therefore, the same was not properly uploaded. The counsel for the respondents submitted that all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done and that the petitioner has not produced any documents to establish the attempt made by him. The court relying on the judgment in the case of Asiad Paints Limited Vs. Union of India, observed that the CGST provisions more particularly relating to filing and uploading of Forms is a transitory provision and on account of the same, a beneficial treatment has to be extended to the assesse. If the assessee is deprived of benefits on such technical grounds, there would be no purpose in having the tax system, which would result in the assessee trying to evade taxes.
Held that:- The Hon’ble High Court issued a Certiorari quashing the decision of respondent in not granting petitioner another opportunity to file TRAN–1 and issued a mandamus directing the respondent authorities to open the portal to enable the petitioner to upload the necessary forms.