BHARGAVA MOTORS Versus UNION OF INDIA AND ORS.
GST
2019 (1) TMI 680 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 7-1-2019
W. P. (C) 1280\/2018
GST
Mr. Justice S. Ravindra Bhat And Mr. Justice Prateek Jalan
\nFor the Petitioner : Mr.Vineet Bhatia, Advocate
\nFor the Respondents : Mr.Dev P. Bhardwaj, CGSC for R-1, Ms. Vibhooti Malhotra, Advocate for R-3\/GST Council Mr.Manikya Khanna, Mr.Umang Kumar Singh & Mr.Pratyaksh Sharma, Advocates for R-4\/GST Network
\nORDER
\n1. The petitioner's grievance is that the credit it claimed in TRAN-I Form, uploaded on 27.12.2017, pursuant to the mandate of the law [Section 140(3) of the Central Goods and Service Tax Act, 2017] did not result in reflection of appropriate credits ava<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 08.2018, in New Delhi. It is submitted on behalf of respondent No.4 that the rationale for rejecting the petitioner's claim was that there was no technical defect or glitch and consequently, the figures provided did not entitle it for the reflection of any credit in the electronic ledger. The relevant parts of that meeting relied upon [para 3.2 (e)] reads as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d his entire entitlement itself on the ground that the credit reflected in the electronic ledger does not show any figure. The conundrum which the Court is presented with here is that if the petitioner were to obtain a screenshot of the figures it had filled just before it actually uploaded TRAN-I, the Revenue would have then contended that those figures were inchoate as the document would not have been final and was merely at the stage of preparation. It also appears to the Court that after the electronic form is filled, no provision for its “review” was made available to the assessee before uploading it. The lack of this facility has complicated the issue, because if such facility or provision would be made available, the individual asses<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" BHARGAVA MOTORS Versus UNION OF INDIA AND ORS.GST2019 (1) TMI 680 – DELHI HIGH COURT – TMIDELHI HIGH COURT – HCDated:- 7-1-2019W. P. (C) 1280\/2018 GSTMr. Justice S. Ravindra Bhat And Mr. Justice Prateek Jalan For the Petitioner : Mr.Vineet Bhatia, Advocate For the Respondents : Mr.Dev P. Bhardwaj, CGSC for R-1, Ms. Vibhooti Malhotra, … Continue reading “BHARGAVA MOTORS Versus UNION OF INDIA AND ORS.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16171","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16171"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16171\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n “3.2 EVP, GSTN further elaborated the cases under the Category 'B', where no technical issues were found on the basis of logs in GST system, as below:
\n xxxx xxxx xxxx
\n e) In total 13 cases, taxpayers had filed TRAN-I twice but no credit had been received in their ledgers. No technical or system issues were evident from the logs, and the posting in ledgers was what w<\/p>\n
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