Infructuous. Applications stand disposed of.

Notice. Ms. Ritta Goswami, learned Additional Advocate General and Mr. Rajesh K. Sharma, learned Assistant Solicitor General of India, appear and accept service of notice on behalf of respondents No.1 & 3 and respondents No.2, 4 & 5, respectively.

2. With the consent of learned counsel for the parties, the matter is finally heard. Since the similar subject matter is involved in these writ petitions, therefore, with the consent of learned counsel for the parties, the same are taken up together for adjudication.

3. The petitioners were registered as Dealers of Goods under the Himachal Pradesh Value Added Tax Act, 2005 and also under the Central Sales tax Act, 1956. They had paid, inter-alia, excise duty under the Central Excise Act, 1944 and the National Calamity Contingent Duty (NCCD), to the sellers of goods while effecting purchase of goods. They used to avail Input Tax Credit (ITC) of the Value Added Tax paid under the H.P. Value Added Act, 2005, on purchases of goods and utilized the same towards payment of VAT payable on sale of goods upto 30.06.2017.

4. The petitioners migrated to GST after the introduction of GST regime. They filed return as prescribed under H.P. Value Added Tax, 2005 and paid the due tax for the period upto 30.06.2017. According to the petitioners, input tax credit was available to them on the stock of goods held by them on 30.06.2017. They accordingly tried to upload their claim of input tax credit on the common portal through Transitional ITC/Stock Statement in Form TRAN-I, but were not successful. It is submitted that a press release was issued on 10.11.2017 by the GST Council, extending the date for filing Form GST TRAN-I from 30.09.2017 to 31.12.2017. The petitioners statedly tried to upload the Form CGST TRAN-1 on 30.12.2017, however, could not upload the same for the reason that on the portal, the due date for filing the Form GST TRAN-01 was reflected as 27.12.2017 instead of 31.12.2017. The GST Council extended the last date for filing the annual GST return in Form GSTR-9 and reconciliation statement in FORM GSTR-9 ‘C’ for the Financial Year 2017-2018 upto 31.01.2020.

5 Learned counsel for the petitioners argued that implementation of GST Law introduced w.e.f. 01.07.2017, is still evolving as such and improvements are going on and it is because of these problems, the last date for filing of annual return and reconciliation statement for the year 2017-18 has been extended many times. He has further contended that it is due to the failure and glitches in the system, which has resulted in non-filing of Form GST TRAN-I. Resultantly, the petitioners have not been able to upload GST TRAN-I and take credit of transitional ITC. Petitioners cannot be denied their right to avail the transitional input tax credit of excise duty and NCCD paid by them. Therefore, he has prayed for allowing the petitioners to file the claim in Form GST TRAN-I electronically or to allow them to submit the said Form manually. In support of his case, learned counsel has relied upon a decision rendered by a Coordinate Bench of this Court in CWP No.2169 of 2018, titled M/s Jay Bee Industries versus Union of India and others, decided on 16.11.2019 and various other judgments passed by different High Courts, whereunder, similarly situated persons, like the petitioner, were permitted to file Form GST TRAN-I either electronically or manually by a specified date. He has also produced on record the Order No.01-2020, dated 07.02.2020, issued by the Government of India, Ministry of Finance (Department of Revenue), [Central Board of Direct Taxes and Customs], extending the time limit for submitting the declaration in Form GST TRAN-I under Rule 117 (1A) of the Central Goods and Services Tax Rules, 2017, till 31.03.2020, for the Class of registered persons, who could not submit the declaration by the due date on account of technical difficulties on the common portal and whose cases were recommended by the Council.

6. Any credit, which is admittedly due to the petitioners, cannot be denied to them on account of procedural wrangles as well as on account of system failure & glitches in the system without their being any fault on the part of the petitioners.

Relying upon the ratio of the judgments cited supra and in view of the factual position, which is not disputed by learned Advocate General, the present writ petition is disposed of by directing the respondents to allow the petitioner to file Form GST TRAN-I either electronically or manually on or before 31.03.2020. It is clarified that we have not expressed any opinion on the merit of the claim of the petitioners in respect of their entitlement to the claim input tax credit of excise duty and NCCD paid by them.

Pending miscellaneous application(s), if any, shall

also stand disposed of.