Order date – 23 November 2022

Facts –

• The Petitioner, M/S ROCKLAND MEDIA AND COMMUNICATION PVT. LTD. had Cenvat Credit admissible as ITC of Central Tax in accordance with the transitional provisions amounting to Rs.92,70,685/-.
• The petitioner could not submit the declaration in FORM GST TRAN-1electronically, due to technical glitches and other reasons even though the due dates had been extended.
• The petitioner, having no other option filed the same manually within the prescribed extended time and accordingly requested the respondent authorities to treat the data submitted manually to the respondent authorities, as submission of Tran-1 and further requested the respondent authorities to assist the petitioner to upload the said data.
• The respondent authorities could not offer any help to the petitioner to accept the Form Tran-1 Online or give credit of the same. As such, the petitioner could not file declaration in Form GST Tran-1 on GSTN Portal electronically.

Issue –

• Whether the petitioner can avail transactional credit?

Order –

• The Hon’ble High Court relied and followed the order passed by the Apex Court in Union of India & Anr v. Filco Trade Centre Pvt. Ltd & Anr. in which it was held that Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months. GSTN has to ensure that there is no technical glitch during the said time.
• It was also directed in the case that the concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.
• In terms of the Circular No. 180/12/2022-GST dated 09.09.2022, the time period for availing transitional credit through Tran- & Tran-2 has been extended up to 30.11.2022.
• Accordingly the writ petition is disposed of to enable the petitioner to take benefit of the order above and Circular No. 180/12/2022-GST dated 09.09.2022