A.P. Trading Co. vs. Union Of INDIA & Ors.

W.P.(C)/9886/2019HC DelhiGSTCNR DLHC01037224201921 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA5 pages

For Petitioner: Mr. Vineet Bhatia, AdvFor Respondent: Mr. Sanjeev Sabharwal, Sr. Govt. Counsel for UOI/R-1 with Ms. Bushra Waseem, Adv. Mr. Anuj Aggarwal, Adv. for R-2 with Mr.Ankit Mongia, Adv

AI SummaryAllowed

Held

The Court allowed the petition, directing the respondents to either open the online portal for the petitioner to file Form TRAN-1 electronically or to accept the form manually. The respondents are to process the claim thereafter.

Facts

The petitioner, A.P. Trading Co., sought to transition eligible duties of IGST/CGST amounting to Rs. 56,86,458/- by filing Form GST TRAN-1. They claimed they could not file the form by the due date due to technical glitches on the GST portal.

Key Issues

Whether the petitioner should be allowed to file Form GST TRAN-1 for transitioning eligible credit despite missing the deadline due to alleged technical glitches.

Sections Cited

Section 140, Rule 117, Rule 120A

AI-generated summary — verify with the full judgment below

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision: 21.11.2019

+ A.P. TRADING CO.

..... Petitioner

Through: Mr. Vineet Bhatia, Adv.

versus

UNION OF INDIA & ORS.

..... Respondents Through: Mr. Sanjeev Sabharwal, Sr. Govt. Counsel for UOI/R-1 with Ms. Bushra Waseem, Adv.

Mr. Anuj Aggarwal, Adv. for R-2 with Mr.Ankit Mongia,Adv.

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

VIPIN SANGHI,J (Oral)

Despite, two opportunities, no counter affidavit has been filed. We, therefore, close the right of the respondents to file the counter affidavits and proceed to disposed of the writ petition.

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 of like nature to the Respondents, directing them to allow the the credit of eligible duties of IGST/CGST of Rs.56,86,458/( Rupees Fifty Six lakhs Eighty Six thousands four hundred and

The judgment continues below.

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