Aman Motors vs. Union Of INDIA & Ors.
Held
The Court directed the respondents to either open the online portal for the petitioner to file Form TRAN-1 electronically or to accept it manually. The petitioner's claim for input tax credit will be processed thereafter in accordance with law.
Facts
The petitioner, Aman Motors, was unable to file its TRAN-1 form to claim transitional credit due to technical glitches on the GST portal. Despite extensions, the portal repeatedly showed the 'Registration Window' instead of the TRAN-1 option.
Key Issues
Whether the petitioner should be allowed to file TRAN-1 form for transitional credit despite technical glitches preventing timely filing.
Sections Cited
Section 140(3)
AI-generated summary — verify with the full judgment below
W.P.(C) 2478/2019 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21.11.2019
+ W.P.(C) 2478/2019
AMAN MOTORS
..... Petitioner
Through: Mr. Puneet Das, Advocate.
Versus
UNION OF INDIA & ORS.
..... Respondents
Through: Mr. Amit Bansal, SCC with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates for R- 2 & 4. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
SANJEEV NARULA, J (Oral):
The present petition under Article 226 and 227 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 in the nature thereof thereby directing the Respondents to open the Portal to enable the Petitioner to file its claim of tax credit on the stock held on 30.6.2017 in Form TRAN l and TRAN 2 and allow the Input Tax Credit which the Petitioner could not do for reasons beyond its control due to glitches in the system of the Respondents; ii) direct for
The judgment continues below.
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