VASS IMPEX Vs. UNION OF INDIA AND ORS.

JUDGEMENT

(1.) This is yet another petition where the Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online.

(2.) The brief facts are that as on 30/6/2017 the Petitioner had an Input Tax Credit of eligible duty (CVD) of Rs.25,11,633.00 on goods lying in stock. The carry forward amount of Input Tax Credit ('ITC') filed with the Delhi VAT return was Rs.36,21,393.00.

(3.) With the coming into force of the GST regime on 1/7/2017 the Petitioner expected, and legitimately, that it would be able to carry forward the aforementioned Cenvat Credit/ITC. The Petitioner states that when the Petitioner filed the TRAN-1 Form on 27/12/2017 online, although the figures of ITC/Cenvat credit were available online, the TRAN-1 could not be filed on account of glitches in the portal. The Petitioner filed an online grievance application on 24/3/2018 followed by an E-mail on 26/9/2018. The Sole Proprietor of the Petitioner also claimed to have met the officers concerned and yet the issues were not resolved.