Merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit of credit available under the provisions of Act.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner prayed for directing the respondents to allow the CENVAT Credit as shown in the TRAN-1 form. The petitioner was permitted to carry forward, the Central Credit by claiming electronic credit by necessary form TRAN-1. When the petitioner tried to upload the said form and claimed credit, the electronic credit ledger of the petitioner was not shown on the website or web portal of the respondent. The petitioner raised the grievance on 19.02.2018 and submitted another grievance however no response has been received from the concerned authority. The court observed that merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit of credit available under the provisions of Act.
Held that:- The Hon’ble High Court directed the respondents to make necessary arrangement by updating the data available with the respondent as regards the electronic credit ledger of the petitioner and reflect the correct amount so as to enable the petitioner to claim said credit. If same is not possible electronically to receive physical hard copy from the petitioner for the purpose of consideration of grant of such credit, within a period of eight weeks.
Merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit of credit available under the provisions of Act.
Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner prayed for directing the respondents to allow the CENVAT Credit as shown in the TRAN-1 form. The petitioner was permitted to carry forward, the Central Credit by claiming electronic credit by necessary form TRAN-1. When the petitioner tried to upload the said form and claimed credit, the electronic credit ledger of the petitioner was not shown on the website or web portal of the respondent. The petitioner raised the grievance on 19.02.2018 and submitted another grievance however no response has been received from the concerned authority. The court observed that merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit of credit available under the provisions of Act.
Held that:- The Hon’ble High Court directed the respondents to make necessary arrangement by updating the data available with the respondent as regards the electronic credit ledger of the petitioner and reflect the correct amount so as to enable the petitioner to claim said credit. If same is not possible electronically to receive physical hard copy from the petitioner for the purpose of consideration of grant of such credit, within a period of eight weeks.