Section 140 of the CGST Act, 2017---Transitional Credit----The petitioner, prayed to upload GST TRAN-1 and TRAN-2 returns on the GST web portal. The last date for submission of GST TRAN-1 and TRAN-2 returns was extended by the government up till 27.12.2017. The petitioner tried to submit returns, due to technical glitch, it could not be submitted. The petitioner immediately reported this matter to the authorities in the department on 26.12.2017 itself. The petitioner submitted TRAN-1 and TRAN-2 returns manually on 18.01.2018 by approaching the GST office. In earlier decision, this court directed the petitioner to approach the Nodal Officer within 4 days by filing a detailed representation, in turn, the respondent were directed to consider and dispose of the same in terms of the circular dated 03.04.2018. The petitioner filed his representation before the concerned authorities. The authority refused to grant of permission to submit TRAN-1 and TRAN-2 on the ground that the petitioner failed to produce any evidence to show that he had tried to submit the TRAN-1 and TRAN-2 and faced technical glitches. The petitioner submitted that the findings of the authority are erroneous and relied the judgment of the Madurai Bench of the Madras High Court in case of Tara Exports Vs. Union of India, decided on 10.09.2018, and judgment of the Division Bench of Punjab & Haryana High Court on 04.11.2019 of Adfert Technologies Pvt. Ltd. Vs. Union of India & Others.
Held that:- The Hon’ble High Court remitted the matter back to the respondent for a reconsideration and for passing of a fresh order. Further directed the respondent that he should keep in mind that the petitioner has produced certain documents of his being unable to submit his TRAN-1 form electronically and document which shows that he had manually submitted and sent it to the department. The respondent shall take a decision within an outer limit of 60 days. In the event, the respondent makes a reference to the GST Council, the Council takes decision within a period of 90 days from the date of receipt of reference by the respondent.—Dhamtari Krishi Kendra Vs. Union of India, Goods And Service Tax Council, State of Chhattisgarh Through Its Secretary, Finance, Central Secretariat, Principal Commissioner, Central Excise Customs And Service Tax (Central GST And Central Excise) , Commissioner, Commercial Tax, GST Officer Dhamtari Commercial Tax/ GST Office [2020] 26 TAXLOK.COM 034 (Chhattisgarh)