Respondents are directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually.
Section 140 of the CGST, Act, 2017 — Transitional Credit -—– The petitioner sought directions to the Respondents to open the common portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said lTC by manually for Rs. 3,32,657/-, in its electronic credit ledger. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13th April, 2018 and 20th April, 2018 on the portal. Thereafter, the petitioner also informed the respondents vide letters dated 11th May, 2018 and 25th March, 2019, regarding the difficulties faced by him. These letters were followed up with the representation dated 12th March, 2020 to the respondents. The respondents submitted that such a screenshot cannot be considered as an error on the GST common portal. The court observed that the case is covered by the paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products.
Held that:- The Hon’ble High Court allowed the petition and directed the date for accepting the TRAN-1 Form electronically or manually as 15th December, 2021.
Respondents are directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually.
Section 140 of the CGST, Act, 2017 — Transitional Credit -—– The petitioner sought directions to the Respondents to open the common portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said lTC by manually for Rs. 3,32,657/-, in its electronic credit ledger. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner had filed grievances dated 13th April, 2018 and 20th April, 2018 on the portal. Thereafter, the petitioner also informed the respondents vide letters dated 11th May, 2018 and 25th March, 2019, regarding the difficulties faced by him. These letters were followed up with the representation dated 12th March, 2020 to the respondents. The respondents submitted that such a screenshot cannot be considered as an error on the GST common portal. The court observed that the case is covered by the paragraphs 28 and 29 of the judgment of this Court in Super India Paper Products.
Held that:- The Hon’ble High Court allowed the petition and directed the date for accepting the TRAN-1 Form electronically or manually as 15th December, 2021.