Filing of Return — There is a dispute as to whether or not the petitioners made attempts to submit their application in FORM GST TRAN-1, on or before 27.12.2017. The petitioner submitted that they had attempted to file their return on 27.12.2017. On the other hand respondent denied the same. The question, whether or not the petitioners had attempted to file their return in FORM GST TRAN-1 on 27.12.2017, was been examined by the Joint Commissioner in the impugned order. Writ petition disposed of holding that the petitioners, in terms of the notification dated 10.09.2018 and the subsequent order dated 17.09.2018, to seek recommendation of the GST Council for submission of FORM GST TRAN- 1 within the time frame stipulated in the order dated 17.09.2018, and to satisfy the authorities concerned that their attempts to file FORM GST TRAN-1 on 27.12.2017 failed because of a systems error or server related issues.As Steel Traders Vs. Union of India [2018] 5 TAXLOK.COM 62 (T&AP)