2019 (10) TMI 1259 - HC - GST

Filing of Form GST TRAN 1 - transitional credit - transition to GST regime - HELD THAT - Admittedly there are technical glitches in uploading the returns/forms in the portals of the respondents - In fact the records reveal that the petitioner has approached the respondents in time but due to technical glitches he could not succeed in his attempt to upload the files. Admittedly the portal is not opened due to technical glitches as admitted by the respondents dated 22.01.2018 26.01.2018 and 22.04.2019. Therefore I am inclined to grant the relief as sought in the writ petition - the writ petition is allowed and the respondents are directed either to extend the date of submitting the declaration electronically in FORM GST TRAN-1 or re-open and reinstate the facility of online or manual submission of TRAN-1 in so far as the petitioner is concerned.

Summary

Issues:
Extension of date for submitting GST TRAN-1 declaration, technical glitches in filing, applicability of previous court decision.

Extension of Date for Submitting GST TRAN-1 Declaration:
The petitioner sought a direction to extend the date for submitting the declaration electronically in FORM GST TRAN-1 or to reinstate the facility for availing Input Tax Credit. The petitioner faced technical issues while trying to upload inputs for availing Input Tax Credit, leading to the present writ petition. The Special Government Pleader argued that since the Government had already extended the deadline till 31.03.2019, the petitioner cannot ask for further time. However, the court noted technical glitches beyond the filing deadline and found the petitioner's case similar to a previous decision where relief was granted due to technical issues. The court decided in favor of the petitioner, directing the respondents to extend the submission date or reinstate the submission facility for the petitioner.

Technical Glitches in Filing:
The court acknowledged the technical glitches in uploading returns/forms on the respondents' portals, as evidenced by the communication between the petitioner and the respondents. Despite the petitioner's timely attempts, technical issues prevented successful filing. The court observed that the petitioner's situation aligned with the previous court decision where relief was granted due to technical glitches. The court found that the portal remained closed due to technical issues, as confirmed by the respondents on multiple occasions. Consequently, the court granted the relief sought by the petitioner, emphasizing the impact of technical glitches on filing processes.

Applicability of Previous Court Decision:
The Special Government Pleader argued that the previous court decision cited by the petitioner was not applicable in this case, as the petitioner in that case had initiated filing before the deadline, unlike the present petitioner. However, the court found the petitioner's circumstances akin to the previous case, where relief was granted due to technical issues. The court noted that technical glitches persisted even after the filing deadline, leading to the petitioner's inability to submit the required documents. Consequently, the court ruled in favor of the petitioner, directing the respondents to address the technical issues and facilitate the submission process.