Vass Impex vs. Union Of INDIA & Ors.

W.P.(C)/3243/2019HC DelhiGSTCNR DLHC01016494201930 July 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE TALWANT SINGH3 pages

For Petitioner: Mr. Puneet Rai, AdvocateFor Respondent: Ms. Aakanksha Kaul& Mr. Prabodh Singh, Advocates for R-1 Ms. Sonu Bhatnagar, Sr. Standing counsel, Mr. Vaibhav Joshi & Ms. Anushree Narain, Advocates for Respondents No.2 & 4

AI SummaryAllowed

Held

The Court directed the respondents to either re-open the portal for the petitioner to file the TRAN-1 form electronically or to accept a manually filed TRAN-1 form. The petitioner's claims would then be processed as per law.

Facts

The petitioner was unable to file the TRAN-1 form online due to glitches in the GST system, preventing them from carrying forward their Input Tax Credit (ITC) of Rs. 25,11,633/-. Despite attempts to resolve the issue through grievances and emails, the problem persisted.

Key Issues

Whether the petitioner should be allowed to file the TRAN-1 form manually or through a re-opened portal due to system glitches preventing online filing.

Sections Cited

TRAN-1

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 3243/2019 Page 1 of 3 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3243/2019 VASS IMPEX ..... Petitioner Through Mr. Puneet Rai, Advocate versus UNION OF INDIA & ORS. ..... Respondents Through Ms. Aakanksha Kaul& Mr. Prabodh Singh, Advocates for R-1 Ms. Sonu Bhatnagar, Sr. Standing counsel, Mr. Vaibhav Joshi & Ms. Anushree Narain, Advocates for Respondents No.2 & 4 CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R %

30.07.

2019

This is yet another petition where the Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online.

The brief facts are that as on 30th June, 2017 the Petitioner had an Input Tax Credit of eligible duty (CVD) of Rs.25,11,633/- on goods lying in stock. The carry forward amount of Input Tax Credit (‘ITC’) filed with the Delhi VAT re

The judgment continues below.

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