The respondents are directed to facilitate the uploading of Form TRAN-1 of the petitioner as prayed for by him.
Section 140 of the CGST Act, 2027- TRAN-1 – The petitioner submitted that though he made several attempts to file form GST TRAN-1, he could not do so due to technical glitches. The petitioner submitted a representation but his request was rejected by the impugned order dated 28.08.2019. The respondent stated that there is no evidence to show that there was a system error in the log. The petitioner counsel submitted that the case is covered by the order dated 14.02.2020 made in W.P.No.3328 of 2020, wherein a learned Judge of this Court, has allowed this Writ Petition. The court observed that the petitioner made effort to upload the details in the web portal.
Held that:- The Hon’ble High Court set aside the impugned order and directed the respondents to facilitate the uploading of Form TRAN-1 of the petitioner, within a period of eight weeks.