Triveni Needles PVT. LTD .Through Its Authorised Representative Gurpreet Singh vs. Union Of INDIA, Through Ministry Of Finance, Secretary & Ors.

W.P.(C)/11105/2019HC DelhiGSTCNR DLHC01003107201917 December 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA9 pages

For Petitioner: Mr. A.K. Babbar and Mr. Surender Kumar, AdvsFor Respondent: Mr. Amit Bansal with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advs. for R-2 and R-3. Mr. Anuj Aggarwal, Adv. for R-4 and R-5. Mr. Abhay Prakash Sahay, CGSC with Mr. Amit Kr. Dogra, Advs

AI SummaryAllowed

Held

The Court held that taxpayers should not be deprived of legitimate input tax credit due to technical glitches in the GST portal, especially when the system was still in its implementation phase. The court found no cogent grounds to deny relief.

Facts

The petitioner, Triveni Needles Pvt. Ltd., faced technical glitches while trying to file Form GST TRAN-1 electronically to claim input tax credit. Despite attempts to communicate with the respondents and provide explanations, the portal remained closed for them.

Key Issues

Whether the petitioner should be allowed to file Form GST TRAN-1 electronically or manually due to technical glitches, and if they are entitled to claim transitional credit.

Sections Cited

Section 140, Rule 117

AI-generated summary — verify with the full judgment below

W.P.(C) 11105/2019 $~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17.12.2019 + W.P.(C) 11105/2019 TRIVENI NEEDLES PVT. LTD .THROUGH: ITS AUTHORISED REPRESENTATIVE GURPREET SINGH ..... Petitioner Through: Mr. A.K. Babbar and Mr. Surender Kumar, Advs.

versus

UNION OF INDIA, THROUGH: MINISTRY OF FINANCE, SECRETARY & ORS.

..... Respondents Through: Mr. Amit Bansal with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advs. for R-2 and R-3. Mr. Anuj Aggarwal, Adv. for R-4 and R-5. Mr. Abhay Prakash Sahay, CGSC with Mr. Amit Kr. Dogra, Advs.

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) Your Lordships may be pleased to issue direction to Respondents to either open the portal so as to enable the Petitioner to file the TRAN-1 forms electronically, failing which the Department shall accept the manually TRAN-1 Form whic

The judgment continues below.

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