M/S Arora & Co vs. Union Of INDIA & Ors.
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 accept it manually. The petitioner's claim will be processed thereafter.
Facts
The petitioner sought to file Form GST TRAN-1 to claim transitional credit of excise duty on closing stock. They faced technical glitches on the GST portal and were unable to file within the extended deadline of December 27, 2017.
Key Issues
Whether the time limit for filing Form TRAN-1 is procedural and directory, and whether the petitioner should be allowed to file it due to technical glitches.
Sections Cited
Section 140(3), Rule 117(1), Rule 117(1A), Section 164
AI-generated summary — verify with the full judgment below
W.P.(C) 6331/2019 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06.11.2019 + W.P.(C) 6331/2019 & CM No. 26983/2019
M/S ARORA & CO
..... Petitioner
Through: Mr. Rajat Mittal, Adv.
versus
UNION OF INDIA & ORS.
..... Respondents Through: Mr. Kirtiman Singh, CGSC with Mr.Waize Ali Noor, Adv. for R-1. Mr. Harpreet Singh, Sr. Standing counsel with Ms.Suhani Mathur and Mr.Ankit Singh, Advs. for R-2, 3 and 4. 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: “i) To issue writ of mandamus and/or any other appropriate writ(s) to allow the Petitioner to file declaration in form GST Tran 1, to enable it to claim transitional credit of excise duty in respect of inputs held in closing stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017; ii) To issue a writ, order or dire
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