The nodal officers are directed to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed
Section 140 of the CGST Act, 2017- TRAN-1 – The petitioner submitted that due to technical glitches, it could not file the said Form TRAN-1. The petitioner approached the office of the respondent in person on atleast two occasions to present the Form TRAN-1 manually but no response has been received. The respondent submitted that the petitioner had already missed the bus and that, therefore, no relief can be granted in this writ. The court observed that the case on hand is squarely covered by the order dated 14.02.2020 made in W.P.No.3328 of 2020, wherein the petition was allowed. The department filed an appeal against the said order but the Hon’ble Division Bench vide order dated 23.09.2020 in Commissioner of GST vs. M/s Checkpoint Apparel has dismissed the writ appeal.
Held that:- The Hon’ble High Court directed the respondents to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed, within a period of eight weeks.