Chogori INDIA Retail Limited vs. Union Of INDIA & Ors.

W.P.(C)/762/2019HC DelhiGSTCNR DLHC01008099201909 August 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE TALWANT SINGH5 pages

For Petitioner: Ms.Sanchayeet Das, Mr. Satyam Mishra, Ms.Ayushi Dhingra and Mr.Vinay Jaiswal, AdvocatesFor Respondent: Mr.Anurag Ahluwalia, CGSC, Mr.Abhigyan Siddhant, Advocates for UOI. Mr.Amit Bansal, SSSc with Mr.Aman Remania, Advocate for R-2. Mr.Anuj Aggarwal, ASC/GNCTD

AI SummaryAllowed

Held

The Court directed the respondents to either re-open the portal for the petitioner to file its TRAN-1 form electronically or permit manual filing by a specified date. The petitioner's claim for transitional credit will then be processed expeditiously.

Facts

The petitioner, Chogori India Retail Limited, was unable to file its GST TRAN-1 form online due to alleged technical glitches, preventing it from claiming transitional credit of Rs. 1,74,71,030.67. Despite attempts to resolve the issue and applications to redressal committees, the petitioner faced difficulties in filing returns and paid taxes without the benefit of this credit.

Key Issues

Whether the petitioner should be allowed to file its GST TRAN-1 form, either electronically or manually, to claim transitional credit, given the alleged technical glitches on the GST portal.

Sections Cited

Section 140(1), Chapter XIV

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Cause title — parties, addresses and appearances

W.P.(C) 762/2019 Page 1 of 5 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 762/2019 CHOGORI INDIA RETAIL LIMITED ..... Petitioner Through: Ms.Sanchayeet Das, Mr. Satyam Mishra, Ms.Ayushi Dhingra and Mr.Vinay Jaiswal, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr.Anurag Ahluwalia, CGSC, Mr.Abhigyan Siddhant, Advocates for UOI. Mr.Amit Bansal, SSSc with Mr.Aman Remania, Advocate for R-2. Mr.Anuj Aggarwal, ASC/GNCTD. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R %

03.09.

2019

C.M.No.38950/2019 (for correction of order dated 09.08.2019)

For the reasons stated therein, the application is allowed.

The corrected order dated 9th August, 2019 shall read as under: “$~20 *IN THE HIGH COURT OF DELHI AT NEW DELHI + CHOGORI INDIA RETAIL LIMITED ..... Petitioner Through Ms. Sanchayeeta Das, Mr. Vinay Jaiswal, Mr. Satyam Mishra & Ms.Ayushi Dhingra, Advocates.

versus

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