Another petition has been filed before the Delhi High Court on ground of technical glitches in the Goods and Services Tax Network (GSTN) wherein the petitioners, M/s Bhargava Motors were unable to file GST TRAN-01.
The Petitioner, being a trader was not liable to be registered under the Central Excise Act but was in possession of invoices evidencing payment of excise duty under the existing law i.e. Central Excise Act. That- on this account the petitioner was entitled to a credit of Rs.74,96,069/. That besides this, the Petitioner was entitled to credit of approx. Rs. 10.5 Lacs as per proviso to Section 140 (3) of the CGST Act, 2017.
Before the High Court, the counsel for the petitioner, Advocate Vijeet Bhatia submitted that the Petitioner had filed its GST TRAN-I and complied with all the legal provisions. However owing to the inaction of the Respondent and due to the legal glitches in the GSTIN common portal, the Petitioner has been unable to get its due ITC credit thereby causing undue hardship to the Petitioner and resulting in non-carry forward of duly admissible credit as on 30th June 2017.
“Mechanism of operation of common portal is arbitrary and unreasonable in as much as the data gets eroded from the common portal and an assessee has no control over the same. Despite having an acknowledgement receipt no. The GSTIN authority is unable to provide ITC to the petitioner. Inter linking of various amendments and making them inter dependent is beyond the scope of the Act and the functioning of common portal is erroneous to such an extent,” the petition reads.
The petitioners, thereby sought for a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing them to allow the credit of Rs. 74,96,069/-and other GST credits to which the petitioner is legally entitled, as CGST credit.
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