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This Court is of the view that the case of the petitioner should be considered to enable him to submit declaration in FORM GST TRAN-1.

Transitional Credit —Section 140 of the CGST Act, 2017— The petitioner prayed for allowing to submit FORM GST TRAN-1 returns electronically, as he could not upload the same in the GST portal due to technical glitches. The petitioner submitted that the earlier time limit given for submission of the GST FORM TRAN-1 returns under the GST Act, 2017, was till 31.01.2019. Due to technical glitches, the petitioner could not submit the returns. The respondent submitted that if the petitioner was unable to submit his declaration under GST FROM TRAN-1 within the specified time period, due to technical difficulties, the petitioner would be covered by Order No. 01/2019-GST dated 31.01.2019.
Held that:- The Hon’ble High held that the petitioner should be considered to enable him to submit declaration in FORM GST TRAN-1 and directed the respondent to accept/entertain the declaration to be filed by the petitioner in FORM GST TRAN-1 electronically on the portal line subject to the condition that the same is done on or before 31.03.2019.— G.D. Motors Vs The Union of India And The Commissioner Central Goods And Services Tax, GST Council And Others [2019] 10 TAXLOK.COM 145 (Gauhati)

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