AAGMAN SERVICES PRIVATE LIMITED 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 stated in the petition is that it is engaged in the business of selling and construction of immovable properties and is registered under the Central Goods and Service Tax Act, 2017 (hereinafter referred as ,,CGST Act). Before the introduction of the GST Act, as on 30.06.2017, the petitioner had a CENVAT credit of Rs. 2,04,513/- as a credit balance inclusive of Service Tax of Rs. 1,97,459/- and Rs.7,054/- as Krishi Kalyan Cess. Petitioner was entitled to transition of credit of the amount of CENVAT credit in terms of Section 140 of the CGST Act.

(3.) Learned Counsel for the petitioner points out that in the present case, the eligibility of the Petitioner to claim the CENVAT credit has not been doubted by the Respondents. In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST 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 the GST Council, it was extended up to 31.12.2019. Petitioner tried filing Form TRAN-1 on the common portal on 23.08.2017, however, the TRAN-1 was not processed and error messages were displayed by the system. The petitioner could not avail transition of credit, presumably because of low bandwidth, given the fact that large number of assessees all over India were trying to submit the declaration in Form TRAN-1 before the last date.