A.B. Pal Electricals PVT. LTD. vs. Union Of INDIA & Ors.

W.P.(C)/6537/2019HC DelhiGSTCNR DLHC01026708201917 December 2019Bench: HON'BLE MR. JUSTICE SUNIL GAUR8 pages

For Petitioner: Mr. Raj K. Batra, Mr. Sumit K. Batra and Ms. Neetika Khanna, AdvsFor Respondent: Mr. Asheesh Jain, CGSC with Mr. Adarsh Kumar Gupta, Advs. for R-1. Mr. Harpreet Singh with Mr Arunesh Sharma, Ms. Suhani Mathur and Mr. Ankit Singh, Advs. for R-2 and R-3 Mr. Satyakam, ASC (GNCTD) with Mr. Akhil Dehlan, Adv

AI SummaryAllowed

Held

The Court held that the GST system was still in a 'trial and error phase' and that the petitioner's failure to file TRAN-1 was inadvertent. The Court directed the respondents to either open the online portal or accept the TRAN-1 form manually.

Facts

The petitioner, A.B. Pal Electricals Pvt. Ltd., failed to file TRAN-1 form to claim input tax credit due to alleged technical difficulties with the GST portal and illness of its Managing Director. The company sought to claim a substantial amount of input tax credit which would otherwise lapse.

Key Issues

Whether the time limit for filing TRAN-1 under Rule 117 is ultra vires Section 140, and if the petitioner should be allowed to claim input tax credit despite missing the deadline due to technical issues.

Sections Cited

Rule 117, Section 140

AI-generated summary — verify with the full judgment below

W.P.(C) 6537/2019 $~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17.12.2019 + W.P.(C) 6537/2019

A.B. PAL ELECTRICALS PVT. LTD.

..... Petitioner Through: Mr. Raj K. Batra, Mr. Sumit K. Batra and Ms. Neetika Khanna, Advs.

versus

UNION OF INDIA & ORS.

..... Respondent Through: Mr. Asheesh Jain, CGSC with Mr. Adarsh Kumar Gupta, Advs. for R-1. Mr. Harpreet Singh with Mr Arunesh Sharma, Ms. Suhani Mathur and Mr. Ankit Singh, Advs. for R-2 and R-3

Mr. Satyakam, ASC (GNCTD) with Mr. Akhil Dehlan, Adv.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

SANJEEV NARULA, J. (Oral):

The present petition under Article 226 of the Constitution of India seeks the following reliefs: “(a) Issue a Writ of mandamus or any other Writ, order or direction in the nature thereof thereby declaring Rule 117 of CGST Rules providing time limit for filing TRAN-1 as ultravires, contrary and in violation to Section 140 and 17 4 of the CGST Act, 2017. (b) Issue

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