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2018 (9) TMI 1643 - HC - GSTUnable to upload Form GST TRAN-1 - transition to GST regime - input tax credit - It is the petitioner s case that inspite of its best efforts, the Form GST TRAN-1 for availing transitional credit under the GST Act, was not accepted online - Held that - As the Notification has been issued, GSTN will now enable filing of TRAN 1 on the common portal for the petitioner and other registered persons in respect of whom extension has been allowed.
Issues:
Petition seeking direction for online submission of Form GST TRAN-1 for claiming input tax credit under GST Act due to technical issues. Analysis: The petitioner filed a petition under Article 226 of the Constitution of India seeking a direction to enable online submission of Form GST TRAN-1 to claim input tax credit under the Goods & Services Tax Act, 2017. The petitioner faced technical problems as the form was not accepted online despite their best efforts. Respondent no.5, the Chairman of Goods and Services Tax Network, Ministry of Finance, acknowledged the issue and took steps to resolve it. The matter was discussed in the IT Grievance Redressal Committee and subsequently referred to the Law Committee for necessary actions. A notification was issued by CBIC, allowing an extension for submitting the declaration electronically in Form GST TRAN-1 until 31st March 2019 for registered persons facing technical difficulties. The petitioner was also permitted to file Form GST TRAN-2 by 30th April 2019. Consequently, GSTN would enable the filing of TRAN 1 on the common portal for the petitioner and others granted an extension. The petitioner's issue was considered resolved with the issuance of the notification. The petitioner's counsel sought to withdraw the petition in light of the resolution of the issues by the respondents. The court granted the liberty to file a fresh petition if the problems were not resolved satisfactorily in the future. Subsequently, the petition was dismissed as withdrawn with the liberty granted to the petitioner to file a fresh petition if necessary.
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