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2019-VIL-218-DEL

SGST High Court Cases

GST - Petitioner grievance that procedural glitch in the GST Network that has prevented it from claiming input tax credit of duty paid by its vendor – Petitioner case that as of present the portal does not permit a registered dealer to save on his system the filled up TRAN-1 or TRAN-2 form nor does it permit a print out of a filled up form, which makes it difficult for the registered dealer to know whether the form has been correctly filled up – HELD - A direction is issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 - The GST system is still in a ‘trial and error phase’ as far as its implementation is concerned. Ever since the date the GSTN became operational, this Court has been approached by dealers facing genuine difficulties in filing returns, claiming input tax credit through the GST portal - the Court directs the Respondents to consider providing in the software itself a facility of the dealer being able to save onto his system the filled up form and also a facility for reviewing the form that has been filled up before its submission. It should also permit the dealer to print out the filled up form which will contain the date / time of its submission online. The Respondents will also consider whether there can be a message that pops up by way of an acknowledgment that the Form with the credit claimed has been correctly uploaded - The petition is disposed of

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