Page 75 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] RSK INDUSTRIES PVT. LTD. v. UNION OF INDIA 161
REPRESENTED BY : S/Shri Apurva N. Mehta and Vijay H. Patel, for the
Petitioner.
Shri Ankit Shah, for the Respondent.
[Judgment per : Bhargav D. Karia, J. (Oral)]. - Rule, returnable forth-
with. Mr. Ankit Shah, the Learned Advocate waives service of Notice of rule on
behalf of the respondents.
2. By this petition under Article 226 of the Constitution of India, the pe-
titioner has prayed for the following reliefs :
“7 (A) YOUR LORDSHIPS may be pleased to admit and allow this Petition.
(B) YOUR LORDSHIPS may be pleased to issue a Writ of Mandamus or
any other appropriate writ, order or direction directing the Ld. Respond-
ents to open the online portal so as to enable the Petitioner to file the re-
vised Form GST TRAN-1 electronically which the Petitioner could not do
for the reasons beyond its control due to glitches in the system of the Re-
spondents.
(C) Alternatively, YOUR LORDSHIPS may be pleased to issue writ of
Mandamus or any other appropriate writ, order or direction directing the
Ld. Respondents to accept the manually filed revised Form GST TRAN-1.
(D) Such other and further reliefs as may be deemed fit in the facts and
circumstances of the case may kindly be granted.”
3. The facts giving rise to this petition may be summarized as under :-
3.1 The petitioner is a Private Ltd. Company incorporated under the
provisions of the Companies Act, 1956. The petitioner is engaged in the business
of manufacturing and trading of various items of iron and steel across India. The
petitioner was registered under the provisions of Central Excise Act, 1944 (for
short the “Act 1944”) and Gujarat Value Added Tax Act, 2003 (for short the
“VAT Act 2003”).
3.2 After coming into force of Central Goods and Services Tax Act, 2017
(for short “the Act 2017”), the petitioner filed Form GST TRAN-1 for the purpose
of taking into its electronic credit ledger, an amount equivalent to unutilised
Cenvat credit of Excise duty & Service Tax as well as the Input Tax Credit under
the VAT Act, 2003 as per the provisions of Section 140 of the Act, 2017 read with
Rule 117 of the Central Goods and Services Tax, Rules 2017 [for short the “Rules
2017”].
3.3 It is the case of the petitioner that the petitioner provided all the de-
tails in Column 5(a) of Form GST TRAN-1 correctly except Cenvat credit admis-
sible as Input Tax Credit (ITC), wherein, due to inadvertence, the petitioner filled
in “ZERO” instead of amount of the balance Cenvat credit/carried forward Cen-
vat credit amounting to Rs. 8,58,373/- pertaining to Cenvat credit of excise duty
and Rs. 5,97,397/- pertaining to the input tax credit of service tax.
3.4 The petitioner therefore, noticing that an error had crept in at the
time of filing of Form GST TRAN-1 dated 15-12-2017, attempted to file revised
Form GST TRAN-1. However, the petitioner could not upload such Form as re-
vise button/link was not reflected on the screen of the common portal, when the
petitioner tried to log in to revise Form GST TRAN-1. The petitioner, therefore
could not correct the mistakes committed by it, at the time of filing of original
Form GST TRAN-1.
3.5 The petitioner, thereafter, made a representation on 16-12-2017 with
regard to the difficulty of the petitioner for not being able to upload revised
GST LAW TIMES  11th June 2020  75