Present writ petition has been filed seeking a direction against the respondents for permission to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature under Section 140 of CGST Act read with Rule 120 of the CGST Rules.
Section 140 of the CGST Act, 2017 — Transitional Credit– The petitioner sought a direction to the respondent to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature under Section 140 of the Act or the portal be reopened to enable the petitioner to revive the form GST TRAN-1 . The petitioner submitted that he had filed form GST TRAN-1 but later sought to revise the form GST TRAN-1 originally filed. The petitioner had uploaded the revised data on the GST portal but due to system error, the petitioner was unable to affix the digital signature to the uploaded data. The petitioner approached the authorities in the department to permit the petitioner to submit a physical copy of GST TRAN-1 or to reopen the GST portal to enable the petitioner to revise form GST TRAN-1 , but did not get a favourable response. The counsel relied on the decision of the Division Bench of Allahabad High Court in case of M/s. Continental India Private Limited & Another vs. Union of India and submitted that the present matter was similar to the dispute in the instant petition. The counsel for the respondent submitted that the present writ petition can also be disposed of on similar terms.
Held that:- The Hon’ble High Court ordered that the respondents shall reopen the Portal within two weeks. In the event, if they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credit as claimed by the petitioner.
Present writ petition has been filed seeking a direction against the respondents for permission to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature under Section 140 of CGST Act read with Rule 120 of the CGST Rules.
Section 140 of the CGST Act, 2017 — Transitional Credit– The petitioner sought a direction to the respondent to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature under Section 140 of the Act or the portal be reopened to enable the petitioner to revive the form GST TRAN-1 . The petitioner submitted that he had filed form GST TRAN-1 but later sought to revise the form GST TRAN-1 originally filed. The petitioner had uploaded the revised data on the GST portal but due to system error, the petitioner was unable to affix the digital signature to the uploaded data. The petitioner approached the authorities in the department to permit the petitioner to submit a physical copy of GST TRAN-1 or to reopen the GST portal to enable the petitioner to revise form GST TRAN-1 , but did not get a favourable response. The counsel relied on the decision of the Division Bench of Allahabad High Court in case of M/s. Continental India Private Limited & Another vs. Union of India and submitted that the present matter was similar to the dispute in the instant petition. The counsel for the respondent submitted that the present writ petition can also be disposed of on similar terms.
Held that:- The Hon’ble High Court ordered that the respondents shall reopen the Portal within two weeks. In the event, if they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credit as claimed by the petitioner.