The respondents are directed to do the needful forthwith to enable the petitioner to upload the form TRAN-1.
Section 140 of the CGST Act, 2027- TRAN-1 – The petitioner requested to direct the respondents to reopen the GST Portal and to allow access to the portal to enable filing Form GST TRAN-1. There were manifold glitches in accessing the website and uploading the Form. The respondent counsel submitted that the Government has given sufficient time to the petitioner to carry forward the ITC to the new GST regime and the same was not utilized by the petitioner due to negligence. The court observed that on 03.04.2018, the CBIC issued a circular dealing with the subject of setting up of an IT Grievance Redressal Mechanism to address the grievances of assessees. Further, Rule 117 was amended by insertion of sub-rule (1A) on 10.09.2018, extending the due date for uploading of TRAN-1 Declaration Form to 31.03.2019. This date has since been extended to 31.03.2020 by Notification No.02/2020. The court observed that it is difficult as to how the assessee would have anticipated this requirement for collecting proof by way of screen shots and otherwise establish the factum of technical glitches. The court relied on various decisions pounced by various High Court.
Held that:- The Hon’ble High Court allowed the petition and directed the respondents to do the needful forthwith to enable the petitioner to upload the requisite forms.
The respondents are directed to do the needful forthwith to enable the petitioner to upload the form TRAN-1.
Section 140 of the CGST Act, 2027- TRAN-1 – The petitioner requested to direct the respondents to reopen the GST Portal and to allow access to the portal to enable filing Form GST TRAN-1. There were manifold glitches in accessing the website and uploading the Form. The respondent counsel submitted that the Government has given sufficient time to the petitioner to carry forward the ITC to the new GST regime and the same was not utilized by the petitioner due to negligence. The court observed that on 03.04.2018, the CBIC issued a circular dealing with the subject of setting up of an IT Grievance Redressal Mechanism to address the grievances of assessees. Further, Rule 117 was amended by insertion of sub-rule (1A) on 10.09.2018, extending the due date for uploading of TRAN-1 Declaration Form to 31.03.2019. This date has since been extended to 31.03.2020 by Notification No.02/2020. The court observed that it is difficult as to how the assessee would have anticipated this requirement for collecting proof by way of screen shots and otherwise establish the factum of technical glitches. The court relied on various decisions pounced by various High Court.
Held that:- The Hon’ble High Court allowed the petition and directed the respondents to do the needful forthwith to enable the petitioner to upload the requisite forms.