2019 (3) TMI 1766 - HC - GST

Filing of FORM GST TRAN-1 -transitional credit - extension of time limit for submission of such form - HELD THAT - This Court is of the view that the case of the petitioner should be considered to enable him to submit declaration in FORM GST TRAN-1. However, in view of the requirement of having the case of the petitioner recommended by the Council, a direction is issued to the respondent Nos. 2 3 to accept/entertain the declaration to be filed by the petitioner in FORM GST TRAN-1 electronically on the portal line, subject to the condition that the same is done on or before 31.03.2019. Petition disposed off

Summary

Issues:
- Petitioner's request to submit FORM GST TRAN-1 returns electronically due to technical glitches.
- Extension of time limit for submission of GST FORM TRAN-1 returns.
- Consideration of petitioner's case for submission of declaration in FORM GST TRAN-1.
- Requirement of recommendation by the Council for submission of declaration.

Analysis:

The petitioner sought permission to electronically submit FORM GST TRAN-1 returns after facing technical issues preventing upload on the GST portal within the initial deadline. The petitioner's counsel highlighted the previous time limit until 31.01.2019 for submission under the GST Act, mentioning the petitioner's efforts to file representations seeking allowance for delayed submission. Despite no response to these representations, an Order (No. 01/2019-GST) extended the period for submitting the declaration until 31.03.2019 for registered persons encountering technical glitches, subject to Council recommendations.

The learned ASGI representing the respondents acknowledged that if technical difficulties impeded the petitioner's timely submission of the declaration under GST FORM TRAN-1, the petitioner would fall under the coverage of Order No. 01/2019-GST dated 31.01.2019. Upon reviewing the case details and supporting documents, the Court concluded that the petitioner's situation warranted consideration for enabling the submission of the declaration in FORM GST TRAN-1. However, recognizing the necessity for Council recommendation as outlined in Order No. 01/2019-GST, the Court directed respondent Nos. 2 & 3 to accept the petitioner's electronically filed declaration in FORM GST TRAN-1 on the portal, provided it is completed by 31.03.2019.

The judgment disposed of the writ petition in accordance with the Court's directive, allowing the petitioner to proceed with the submission of the required declaration by the specified deadline.