purpose of claiming various transitional credits, a return in
form GST TRAN-1 has to be filed by every tax payer, claiming
transitional credit. Though ... stated, the petitioner could not make any
application under GST TRAN-1 seeking for transfer of credit to the
electronic credit ledger under
Mandamus to permit the
petitioner to upload the GST – Tran-1 Form either by opening the GST portal
or by allowing them to file manually ... specific case of the petitioner that they did not upload GST -
Tran-1 in time on the input tax credit that was available
June, 2017.
2. Since filing declaration in Form GST TRAN-1 was the only
route for transitioning of the accumulated CENVAT credit balance ... service tax regime, Petitioner had
filed the declaration in Form GST TRAN-1 for transitioning the credit of
Rs.13,69,01,936/- under Section
that
their claim is not lost.
31.10.2017 The time for filing TRAN-1 for claiming transitional credit
was extended till 31.10.2017 vide notification issued ... aforesaid service
tax paid on "port services" in TRAN-1 although by this
time the original bill was received as the said CENVAT
file a declaration in Form GSTR
TRAN-1 in the common GST Portal within 90 days from 01.07.2017 i.e.
21.09.2017.
(vi) The time limit ... TRAN also ended on
27.12.2017 by implication, as under order No.10/2017 dated 15.11.2017.
(xii) The petitioner uploaded its TRAN-1 on 27.12.2017 claiming
allowing them to file delcaration electronically in Form GST
TRAN-1;
d) Your Lordships be pleased to issue order(s), direction(s),
writ ... responded vide E-mail dated
08.04.2018 that the window for uploading TRAN -1 is closed.
2.4 It is the case of the writ applicant that
portal so as to
enable the Petitioner to again file TRAN-1 electronically or to accept a
manually filed TRAN-1 within a time frame ... portal so as to enable the petitioner to again file TRAN-1 electronically or to
accept manually.
2.The case of the petitioner in this
Respondent to permit the
petitioner to amend/revise the Form GST TRAN-1 manually or online, by
including the omitted amount CENVAT credit of eligible ... successfully
transitioned as the petitioner committed a mistake while uploading the
TRAN-1 Form in time.
2.It is the case of the petitioner that
Writ of Mandamus, directing the respondents to consider the Rectified
Manual TRAN-1 filed along with the representation dated 18.06.2020 for
crediting ... direct the
respondents to consider the petitioner's rectified manual TRAN-1 filed along with
the representation dated 18.06.2020 for crediting
follows:-
''7. You have neither attempted to file Tran-1 return nor come
across any technical glitches at the time of filing TRAN ... that as per the minutes of
the 32nd Council Meeting regarding TRAN-1 Credit, your request for
enabling of filing of GST TRAN-1 does
