Page 94 - GSTL_2nd July 2020 _Vol 38_Part 1

12 GST LAW TIMES [ Vol. 38
cient network. There could be various different types of technical difficulties occurring on
the common portal which may not be solely on account of the failure to upload the form.
The access to the GST portal could be hindered for myriad reasons, sometimes not result-
ing in the creation of a GST log-in record. Further, the difficulties may also be offline, as
a result of several other restrictive factors. It would be an erroneous approach to attach
undue importance to the concept of “technical glitch” only to that which occurs on the
GST Common portal, as a pre-condition, for an assessee/taxpayer to be granted the bene-
fit of sub-rule (1A) of Rule 117. [paras 16, 17, 18, 19, 20, 21, 22, 23]
Words and Phrases - Technical difficulty - Too broad term and cannot
have narrow interpretation or application - Rule 117 of Central Goods and Ser-
vices Tax Rules, 2017. - Technical difficulties cannot be restricted only to a difficulty
faced by or on part of respondent. It would include within its purview any such technical
difficulties faced by the taxpayers as well, which could also be a result of the respondent’s
follies. After all, a completely new system of accounting; reporting of turnover; claiming
credit of prepaid taxes; and, payment of taxes was introduced with implementation of
GST regime. [para 18]
Input Tax Credit (ITC) - Transitional credit - Section 140(1) of Central
Goods and Services Tax Act, 2017 categorical stating that registered person
“shall be entitled to take, in his electronic credit ledger…” - Limitation on
right to carry forward Cenvat credit substantively provided by proviso to said
section are only limitation on statutory right to carry forward credit. [para 21]
Interpretation of statute - Purposive interpretation - Transition provi-
sion - Purport of transitory provisions in Central Goods and Services Tax Act,
2017 to allow smooth migration from erstwhile Service Tax regime to new GST
regime - Interpretation must be in consonance with said purpose - Section
140(1) of Central Goods and Services Tax Act, 2017. [para 21]
Petitions allowed
CASE CITED
A.B. Pal Electricals Pvt. Ltd. v. Union of India
— 2020 (33) G.S.T.L. 8 (Del.) — Relied on ...............................................................[Paras 10, 16, 17, 19]
Adfert Technologies Pvt. Ltd. v. Union of India
— 2020 (32) G.S.T.L. 726 (P & H) — Referred ............................................................................ [Para 20]
ALD Automotive Pvt. Ltd. v. Commercial Tax Officer
— 2018 (364) E.L.T. 3 (S.C.) — Distinguished ............................................................ [Paras 11, 20, 21]
Bhargava Motors v. Union of India — 2019 (26) G.S.T.L. 164 (Del.) — Referred ........................... [Para 14]
Blue Bird Pure Pvt. Ltd. v. Union of India — 2019 (29) G.S.T.L. 660 (Del.) — Referred ................ [Para 14]
Commissioner v. Home Ashok Leyland — 2007 (210) E.L.T. 178 (S.C.) — Referred ..................... [Para 21]
Godrej & Boyce Mfg. Co. (P) Ltd. v. Commissioner of Sales Tax
— (1992) 3 SCC 624 — Referred ................................................................................................... [Para 20]
Indsur Global Ltd. v. Union of India — 2014 (310) E.L.T. 833 (Guj.) — Referred ........................... [Para 20]
Jakap Metind Pvt. Ltd. v. Union of India — 2019 (31) G.S.T.L. 422 (Guj.) — Referred .................. [Para 20]
Kusum Enterprises Pvt. Limited v. Union of India — W.P. (C) No. 7423 of 2019,
decided on 12-7-2019 by Delhi High Court — Referred .......................................................... [Para 14]
Salem Advocates Bar Association v. Union of India — AIR 2003 SC 189 — Referred .................. [Para 21]
Sales Tax Bar Association v. Union of India — 2019 (30) G.S.T.L. 393 (Del.) — Referred ............. [Para 15]
Sales Tax Bar Association v. Union of India — 2020 (33) G.S.T.L. 15 (Del.) — Referred ............... [Para 15]
SARE Realty Projects Private Limited v. Union of India
— 2018 (16) G.S.T.L. 177 (Del.) — Referred ................................................................................ [Para 14]
SCG Contracts India Pvt. Ltd. v. K.S. Chamankar Infrastructure Pvt. Ltd.
— 2019 SCC OnLine SC 226 — Referred .................................................................................... [Para 10]

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