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 lTC manually in its electronic credit ledger. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner filed complaint applications dated 9th July, 2018 with the Nodal Officer and the Chief Commissioner. Likewise, another complaint dated 2nd August, 2018 was filed with the Nodal Officer, grievances cell of the GST department. These complaints were followed up with the representations dated 19th 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 lTC manually in its electronic credit ledger. Though the petitioner was unable to file TRAN-1 due to technical glitches, yet the petitioner filed complaint applications dated 9th July, 2018 with the Nodal Officer and the Chief Commissioner. Likewise, another complaint dated 2nd August, 2018 was filed with the Nodal Officer, grievances cell of the GST department. These complaints were followed up with the representations dated 19th 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.