M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED v. UNION OF INDIA

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Manmohan, Justice & Sanjeev Narula, Justice

M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED

UNION OF INDIA

W.P. (C) 4234/2020 dated 27.05.2021

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 140

Rule Number : Rule 117

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Form GST TRAN-1 electronically – Technical glitches on the GST portal – The petitioner, M/s Integrated Project Logistics Pvt. Ltd., had an eligible CENVAT credit of ₹5,85,82,611 as of 30 June 2017. Repeated attempts to file TRAN-1 electronically failed due to technical glitches, leading to a manual submission on 1 March 2019 – However, the input tax credit was not reflected. The petitioner contended that its case fell under Rule 117(1A) of the CGST Rules, 2017, which covers taxpayers unable to file due to technical difficulties – Held that: Petitioner’s case squarely fell within the ambit of “technical difficulties on the common portal” under Rule 117(1A) of the CGST Rules – Relying on precedents such as Aadinath Industries v. Union of India, Aman Motors v. Union of India, and The Tyre Plaza v. Union of India, the Court directed the authorities to process the manually filed TRAN-1 form by 30 June 2021, after verifying the genuineness of the petitioner’s claims – Allowed to avail and distribute the input tax credit as per law.

Represented By:

Counsel for the Petitioner: Sanjay Bansal, Advocate.

M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED v. UNION OF INDIA

M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED v. UNION OF INDIA

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