M/S Integrated Project Logistics Private Limited Through Mr. Manoj Roy Director vs. Union Of INDIA

W.P.(C)/4234/2020HC DelhiGSTCNR DLHC01019849202027 May 2021Bench: CASES PERTAINING TO SPL.DIVISION BENCHES5 pages

For Petitioner: Mr. Sanjay Bansal, AdvocateFor Respondent: Mr. Anil Soni, CGSC with Mr. Devesh Dubey, Advocate for Respondents No.1/UOI

AI SummaryAllowed

Held

The Court held that the petitioner is entitled to the benefit of filing TRAN-1 Form due to technical difficulties on the common portal. The respondents are directed to process the manually filed TRAN-1 Form and allow the petitioner to avail input tax credit.

Facts

The petitioner attempted to file TRAN-1 Form to carry forward CENVAT credit but faced technical glitches. Despite filing manually, the input tax credit was not reflected. The petitioner claims their case falls under Rule 117(1A) due to these technical difficulties.

Key Issues

Whether the petitioner is entitled to carry forward CENVAT credit through TRAN-1 Form despite technical glitches, and if Rule 117(1A) applies to their situation.

Sections Cited

Section 140(8), Rule 117(1A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P. (C) 4234/2020 Page 1 of 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 21st December, 2020 Pronounced on: 27th May, 2021 + W.P. (C) 4234/2020 M/S INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED THROUGH MR. MANOJ ROY DIRECTOR ..... Petitioner Through: Mr. Sanjay Bansal, Advocate. versus UNION OF INDIA ..... Respondent Through: Mr. Anil Soni, CGSC with Mr. Devesh Dubey, Advocate for Respondents No.1/UOI. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

JUDGMENT

[VIA VIDEO CONFERENCING] SANJEEV NARULA, J.

The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition.

The Petitioner- M/s Integrated Project Logistics Private Limited in this case seeks a writ of cert

The judgment continues below.

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Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.