Soni Traders vs. Union Of INDIA & Ors.
Held
The Court held that the petitioner's difficulty in filing the forms was genuine and due to technical issues with the GST system. Following previous judgments, the Court directed the respondents to allow the petitioner to file the forms electronically or manually.
Facts
The petitioner, Soni Traders, was unable to file its GST TRAN-1 and TRAN-2 forms to claim Input Tax Credit due to technical glitches on the GST portal. Despite attempts to resolve the issue and representations made, the petitioner could not file the forms within the stipulated or extended periods.
Key Issues
Whether the petitioner should be allowed to file TRAN-1 and TRAN-2 forms for claiming Input Tax Credit despite missing the deadlines due to technical glitches.
Sections Cited
Section 140(3), Rule 117
AI-generated summary — verify with the full judgment below
W.P.(C) 12485/2019 $~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17.12.2019 + W.P.(C) 12485/2019
SONI TRADERS
..... Petitioner
Through: Mr. Puneet Rai, Adv.
versus
UNION OF INDIA & ORS.
..... Respondents Through: Mr. Bhuvnesh Satija with Mr. Ajinkya Tiwari, Advs. for R-2. Mr. Anuj Aggarwal, Adv. for R-4. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
SANJEEV NARULA, J. (Oral):
Despite an opportunity, no counter affidavit has been filed. We, therefore, close the right of the respondents to file the counter affidavit and proceed to dispose of the writ petition.
The present petition under Article 226 of the Constitution of India seeks the following reliefs: i. Issue a writ of mandamus or any other writ, order or direction in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit in Form TRAN-1/TRAN-2 and allow the Input Tax Credit of Rs.70,22,473 /
The judgment continues below.
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