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2018 (2) TMI 2052 - HC - GSTTransitional Credit - Seeking a direction against the respondents for permission to permit the petitioner to submit their physical copy of form GST TRAN-1 or the data uploaded on GST Portal without the digital signature - Section 140 of CGST Act read with Rule 120 of the CGST Rules - HELD THAT - Either parties appearing before this Court fairly submits that a similar matter came up before the Division Bench of Allahabad High Court in M/S CONTINENTAL INDIA PRIVATE LIMITED AND ANOTHER VERSUS UNION OF INDIA THRU SECY. AND 3 OTHERS 2018 (1) TMI 1245 - ALLAHABAD HIGH COURT . The said writ petition got disposed of on 24.01.2018. The parties in the present writ petition also do not dispute that the nature of dispute raised before the Allahabad High Court was similar to the dispute of the petitioner in the instant petition, rather the case of the petitioner was on a better footage, in as much as the petitioner had already been successful in filing of their forms before the authorities concerned, except for the fact that they could not affix their digital signature because of the system error. It is ordered that the respondents shall reopen the Portal within two weeks from receiving the copy of this order. In the event, if they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credit as claimed by the petitioner - petition disposed off.
Issues:
1. Petitioner seeking permission to submit GST TRAN-1 without digital signature. 2. System error preventing petitioner from affixing digital signature to uploaded data. 3. Comparison with a similar case disposed of by Allahabad High Court. 4. Respondent's counsel agreeing to dispose of the petition on similar terms. 5. Disposal of the petition in line with the submissions made by respondent's counsel. 6. Order for reopening the Portal within two weeks or manual processing of petitioner's application. 7. Ensuring petitioner's ability to pay taxes using the credit considered for them. Analysis: 1. The petitioner filed a writ petition seeking direction to submit GST TRAN-1 without a digital signature or to reopen the GST Portal for revising the form to avail transitional credit under Section 140 of CGST Act. The petitioner faced issues with affixing the digital signature due to a system error after uploading revised data on the portal. 2. Despite approaching authorities for permission to submit a physical copy or reopen the portal, the petitioner did not receive a favorable response, leading to the filing of the writ petition. The petitioner's main concern was to avail eligible transitional credit by revising the form GST TRAN-1, which was hindered by the inability to affix the digital signature. 3. Both parties acknowledged a similar case before the Allahabad High Court, indicating that the nature of dispute in the present petition was comparable. The petitioner's case was considered to be on a better footing as they had successfully filed their forms but faced issues with the digital signature due to a system error. 4. The respondent's counsel, after seeking instructions, agreed that the present writ petition could be disposed of on similar terms as the case before the Allahabad High Court, indicating a willingness to resolve the matter in a comparable manner. 5. The writ petition was disposed of in line with the submissions made by the respondent's counsel, indicating an agreement to resolve the issue similarly to the case before the Allahabad High Court. 6. The court ordered the respondents to reopen the Portal within two weeks or entertain the petitioner's application manually if the portal was not reopened. The verification of the credit claimed by the petitioner was mandated before passing any orders, ensuring the petitioner's ability to pay taxes using the credit considered for them. 7. With the directions provided and in alignment with the Allahabad High Court's order, the present writ petition was disposed of, ensuring the reopening of the Portal and the facilitation of the petitioner's tax payments using the considered credit.
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