2019 (3) TMI 1613 - HC - GST

Reopening of TRAN-01 - unable to reopen TRAN-01 on account of technical glitches - HELD THAT - The petitioner / authorized representative will appear before the Nodal Officer / second respondent on 27.03.2019 at 10.30 am, with all materials in support of its claim. Appropriate orders shall be passed by the Officer on or before 29.03.2019, in accordance with law seeing as the last date for filing of returns is 31.03.2019. List the case on 02.04.2019.

Summary

Issues:
Petitioner seeking reopening of TRAN-01 due to technical glitches

Analysis:
The petitioner has approached the respondents seeking the reopening of TRAN-01, citing technical glitches as the reason for being unable to do so. The learned Senior Panel Counsel for the respondents points out a Notification dated 31.01.2019, emphasizing that the technical glitches must pertain to difficulty in accessing the common portal, not technical errors in the claim made by the petitioner. Additionally, reference is made to Rule 120A of the Central Goods and Services Tax (CGST) Rules, 2017, which stipulates that a revision of TRAN-01 may only be done once, and in this case, the petitioner has already sought a revision earlier. The judge refrains from delving into these issues and leaves it to the concerned authority to address. The authority is directed to consider the petitioner's request after providing an opportunity for a personal hearing. The petitioner or their authorized representative is instructed to appear before the Nodal Officer/second respondent on a specified date with all supporting materials. The Officer is required to issue appropriate orders by a specified deadline, considering the impending last date for filing returns. The case is scheduled for listing on a subsequent date for further proceedings.