Lantech Pharmaceuticals LTD vs. The Prl Commissioner
Held
The Court held that the GST system was in a trial and error phase, and it would be unreasonable to burden assessees with strict compliance requirements when they faced technical difficulties. Therefore, the petitioner's request for consideration merits relief.
Facts
The petitioner was unable to file Form GST TRAN-1 electronically to carry forward input tax credit due to alleged technical glitches. The department refused to forward the request for consideration by the IT Grievance Redressal Committee, citing a lack of evidence from the petitioner.
Key Issues
Whether the petitioner should be allowed to file Form GST TRAN-1 electronically or manually due to alleged technical glitches preventing timely filing.
Sections Cited
FORM GST TRAN-1
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE M. SEETHARAMA MURTI AND THE HONOURABLE MS JUSTICE J. UMA DEVI WRIT PETITION No.3298 of 2019
ORDER: [Per Hon’ble Sri Justice M. SeetharamaMurti]
This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief/s: “…to issue an order, direction or a writ particularly one in the nature of Writ OF MANDAMUS declaring the proceedings of the 1strespondent vide C.No.V/30/18/2018-(GST Cell) dt.8-2-2019 in refusing to forward to the IT Grievance Redressal Committee the request of the petitioner company to consider carry forward of input tax credit as on 30-june 2017 a sum of Rs.4,01,14,416/- as illegal arbitrary and unconstitutional and consequently set aside the same by further directing the respondents to either to re-open and instate the facility of online submission of TRAN-1 to the petitioner or manually accept the hard copy of TRAN-1 of the petitioner and allow the duty credit to carry forward the legitimate input credit of Rs.4,01,14,416/- to GST period i.e. 30-06-2017 and to pass such other order or orders as this Hon’ble Court may deem fit and proper under the circum
The judgment continues below.
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