(1.) The petitioner is registered under the provisions of GST Act. During the transition phase from VAT to GST, the petitioner sought to avail the Input Tax Credit. In this regard, he was required to upload certain particulars in TRAN-1 in the GST portal. However, he was not in a position to do so within the time stipulated for the said purpose and consequently, he was not able to avail the Input Tax Credit. Hence, he requested the authorities to give him necessary permission, which has been rejected by respondent No.5, the Deputy Commissioner on the ground that there has been inordinate delay on the part of the petitioner in requesting the same. Aggrieved by the same, the instant writ petition is filed with a prayer to set aside the communication of respondent No.5 rejecting the request of the petitioner, also for a direction to the respondents to allow the petitioner to rectify and amend the Form GST TRAN-I and refund all excess amount collected.
(2.) Taking into consideration that many dealers, similarly situated had this problem. In the meanwhile, the Hon'ble Apex Court under similar circumstances in the case of UNION OF INDIA & ANR. VS. FILCO TRADE CENTRE PVT. LTD. & ANR. in Special Leave to Appeal (C) No(s).32709-30710/2018 & connected matters, has passed the following order.
(3.) There is no reason why the aforementioned judgment should not enure to the benefit of the petitioner herein. Hence, the following: