Page 77 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] RSK INDUSTRIES PVT. LTD. v. UNION OF INDIA 163
6. Having heard the Learned Advocates for the respective parties and
having gone through the materials available on record, it is not in dispute that
the petitioner is entitled to carry forward Cenvat/Input Tax Credit to the tune of
Rs. 14,55,770/- as per Form ER-1 under the provisions of the Act, 1944 as well as
the Act, 2017. It is also not in dispute that the petitioner uploaded Form GST
TRAN-1 erroneously showing “ZERO” balance for Cenvat credit admissible as
Input Tax Credit. Therefore, as per the provisions of Section 140 of the Act, 2017
read with Rule 117 of Rules, 2017, the petitioner is entitled to carry forward the
Cenvat credit. The IT Grievance Redressal Committee of the respondent, howev-
er, did not consider the case of the petitioner that petitioner could not upload the
revised Form GST TRAN-1 to claim the amount of Rs. 14,55,770/- as Input Tax
Credit due to technical glitch.
7. In the opinion of this Court, the respondents have failed to consider
the aspect of the technical glitch to reject the claim of the petitioner on the
ground that there was no technical error when the petitioner uploaded the Form
GST TRAN-1 without considering the fact that the petitioner could not upload
revised Form GST TRAN-1 within the prescribed date of 27-12-2017.
8. The Central Board of Excise and Customs has issued the Order No.
01/2020-GST, dated 7-2-2020 extending the period for submitting the declaration
in the form of GST TRAN-1 till 31st March, 2020, which reads thus :
“Subject : Extension of time limit for submitting the declaration in FORM GST
TRAN-1 under rule 117(1A) of the Central Goods and Services Tax Rules, 2017 in
certain cases
In exercise of the powers conferred by sub-rule (1A) of rule 117 of the
Central Goods and Services Tax Rules, 2017 read with section 168 of the
Central Goods and Services Tax Act, 2017, on the recommendations of the
Council, and in supersession of Order No. 01/2019-GST, dated 31-1-2019,
except as respects things done or omitted to be done before such superses-
sion, the Commissioner hereby extends the period for submitting the decla-
ration in FORM GST TRAN-1 till 31st March, 2020, for the class of regis-
tered persons who could not submit the said declaration by the due date on
account of technical difficulties on the common portal and whose cases
have been recommended by the Council.”
9. In view of the aforesaid order, the petitioner is also entitled to get
one more chance to submit the declaration in Form GST TRAN-1 as the petitioner
could not submit the revised Form GST TRAN-1 as the petitioner could not up-
load the same before the due date of 27-12-2017 on account of technical difficul-
ties on the common portal.
10. In view of the foregoing reasons, the respondents are hereby di-
rected to consider the claim of the petitioner for carry forward of Input Tax Cred-
it of Rs. 14,55,770/- so as to enable the petitioner to take advantage of the order
dated 7-2-2020 to upload the revised Form GST TRAN-1 on or before 31-3-2020.
Such exercise shall be completed by the petitioner on verification of the claim of
the petitioner for carry forward of the Input Tax Credit of Rs. 14,55,770/- within
a period of two weeks from the date of receipt of writ of this order.
11. The petition is accordingly disposed of in view of above directions.
Rule is made absolute to the aforesaid extent with no order as to costs.

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GST LAW TIMES  11th June 2020  77