Bhargava Motors vs. Union Of INDIA & Ors.

W.P.(C)/1280/2018HC DelhiGSTCNR DLHC01026131201813 May 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE I.S.MEHTA7 pages

For Petitioner: Mr.Vineet Bhatia, AdvocateFor Respondent: Mr.Dev P Bhardwaj, CGSC for UOI with Mr.Jatin Teotia and Mr.Rahella Khan, Advocates for R-1. Ms.Vabhooti Malhotra, Advocate for R-3. Ms.Nidhi Mohan Parashar, Advocate with Ms.Umang Kumar Singh and Mr.Pratyaksh Sharma, Advocates for R-4

AI SummaryAllowed

Held

The Court held that the petitioner's difficulty in filling the TRAN-1 form was genuine and should not prevent their claim from being examined. Directions were issued to allow manual filing or re-opening of the portal for electronic filing.

Facts

The petitioner, a dealer, was unable to claim input tax credit due to technical glitches in the GST Network portal while filing Form TRAN-1. Despite filing the form, the credit was not reflected in their electronic ledger.

Key Issues

Whether technical glitches in the GST portal should prevent a genuine claim for input tax credit from being considered. The court also considered the lack of facilities to save or review filled forms before submission.

Sections Cited

Section 140(3), Rule 120A

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Cause title — parties, addresses and appearances

W.P.(C) 1280/2018 Page 1 of 7 $~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1280/2018 BHARGAVA MOTORS ..... Petitioner Through: Mr.Vineet Bhatia, Advocate versus UNION OF INDIA & ORS. ..... Respondents Through: Mr.Dev P Bhardwaj, CGSC for UOI with Mr.Jatin Teotia and Mr.Rahella Khan, Advocates for R-1. Ms.Vabhooti Malhotra, Advocate for R-3. Ms.Nidhi Mohan Parashar, Advocate with Ms.Umang Kumar Singh and Mr.Pratyaksh Sharma, Advocates for R-4. CORAM: JUSTICE S.MURALIDHAR JUSTICE I.S.MEHTA

O R D E R %

13.05.

2019

Dr. S. Muralidhar, J.:

A procedural glitch in the GST Network that has prevented the Petitioner from claiming input tax credit of the excise duty paid by its vendor, is the subject matter of the present petition.

The Petitioner states that he is a trader and a dealer/distributor of the automobile company Mahindra & Mahindra Ltd. The Assessee is engaged in the business of trading of auto parts. He stands registered under the Delhi

The judgment continues below.

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