Krish Automotors Private Limited vs. Union Of INDIA & Ors.

W.P.(C)/3736/2018HC DelhiGSTCNR DLHC01109351201816 September 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE TALWANT SINGH6 pages

For Petitioner: Mr. Aseem Mehrotra and Mr. M.K.Gandhi, AdvocatesFor Respondent: Mr. Anurag Ahluwalia, CGSC, Mr. Kartikeya Rastogi & Mr. Abhigyan Siddhant, Advocates for Respondent No.1 Mr. Harpreet Singh & Mr. Satyakam, Advocates for Customs

AI SummaryAllowed

Held

The Court held that the petitioner faced bonafide difficulties in filing the TRAN-1 form and should be given another opportunity. The respondents are directed to allow the petitioner to file the TRAN-1 form either electronically or manually.

Facts

The petitioner, Krish Automotors Private Limited, sought to claim Input Tax Credit (ITC) of Rs. 1,41,02,394/- under Section 140(3) of the CGST Act. They were unable to file the GST TRAN-1 form within the extended deadline of December 27, 2017, due to their accountant missing the due date.

Key Issues

Whether the petitioner should be allowed to file the GST TRAN-1 form manually or electronically after the prescribed deadline due to bonafide difficulties.

Sections Cited

Section 140(3), Rule 117

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Cause title — parties, addresses and appearances

W.P.(C) 3736/2018 Page 1 of 6 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3736/2018 KRISH AUTOMOTORS PRIVATE LIMITED ..... Petitioner Through Mr. Aseem Mehrotra and Mr. M.K.Gandhi, Advocates versus UNION OF INDIA & ORS. ..... Respondents Through Mr. Anurag Ahluwalia, CGSC, Mr. Kartikeya Rastogi & Mr. Abhigyan Siddhant, Advocates for Respondent No.1 Mr. Harpreet Singh & Mr. Satyakam, Advocates for Customs. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R %

16.09.

2019

Dr. S. Muralidhar, J.:

The Petitioner, registered under the Central Goods and Services Tax Act, 2017 („CGST Act‟) has filed this petition inter-alia seeking a direction to the Respondents to permit the Petitioner to file the GST TRAN-I manually and allow the credit of Input Tax Credit („ITC‟) of Rs. 1,41,02,394/- claimed in accordance with Section 140 (3) of the CGST Act, 2017, in its online electronic credit ledger for payment of i

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