AMAN MOTORS Vs. UNION OF INDIA

JUDGEMENT

(1.) The present petition under Article 226 and 227 of the Constitution of India seeks the following reliefs:

(2.) The case of the petitioner as set out in the petition is that it is engaged in the business of trading and servicing of two-wheelers and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as 'CGST Act'). Petitioner was entitled to transition of credit of the amount of Excise duty in terms of Section 140 (3) of the CGST Act. The Input Tax Credit available to the Petitioner as on 30.06.2017 is Rs. 23,72,079/-. In order to avail transition of credit, petitioner was required to submit a declaration in Form TRAN-1 on the GST Portal within the stipulated period of 90 days. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and lastly on the recommendation of GST Council, it was extended up to 27.12. 2017.

(3.) Pursuant to the aforesaid extension, petitioner repeatedly tried to upload its Form TRAN-1 on the common portal, before the deadline. However, it was unable to do so, on account of failure of the system to accept the information on the common portal. Every time an attempt was made to upload the Form TRAN-1, the portal repeatedly showed the "Registration Window" instead of TRAN-1 option on the Menu Bar.