2018 (12) TMI 709 - HC - GST

Extension of Time limit for submission of TRAN-1 - Held that - The concerned Commissioner/ Nodal Officer is directed to take appropriate decision on the representations of the respective Petitioners before us. The entire exercise of examining the cases of the Petitioners through the channel, shall be completed latest by 31st January, 2019 - petition disposed off.

Summary

Issues:
Extension of time for submitting declaration in form TRAN-I due to technical glitches in the GST portal.

Analysis:
The judgment addresses multiple petitions with varying individual facts but a common grievance regarding errors in declarations made during migration to the GST regime due to technical glitches in the official portal. The petitioners argue that despite the expiration of the statutory time for declarations, an extension is warranted. A notification dated 10th September, 2018, allows for an extension until 31st March, 2019, for registered persons facing technical difficulties on the portal, subject to a recommendation by the GST Council.

The petitioners claim their cases fall within the scope of the extended time as per the notification and have made representations to the concerned Commissioner. The process involves the Commissioner or Nodal Officer reviewing the requests, forwarding them to the GST Network with recommendations, and subsequent consideration by the IT Grievance Redressal Committee and GST Council for a decision. The court instructs the Commissioner/Nodal Officer to decide on the representations before 31st January, 2019, ensuring a timely resolution for the petitioners.

The judgment concludes by directing the respondents to communicate the outcomes to the petitioners promptly after the review process is completed. All the petitions are disposed of based on the terms outlined in the judgment, emphasizing the need for a fair and efficient resolution process for cases affected by technical issues during the GST migration.