2019 (5) TMI 172 - HC - GST

Filing of Form GST TRAN 2 - extension of time limit - HELD THAT - It is not in dispute that the FORM GST TRAN 2 portal was not available when the petitioner filed FORM GST TRAN 1. In such circumstances, non-mentioning of certain quantity of goods held in stock in column 7B of FORM GST TRAN 1 appears due to bonafide mistake or inadvertence. Hence, in terms of the Circular instructions dated 03.04.2018, the Nodal Officer is required to redress the grievance of the petitioner to enable the petitioner to file FORM GST TRAN 2 within the time prescribed. The object and purpose of the transitional provisions has to be achieved to its logical end and the same cannot be rejected/denied on technicalities. The respondent No.5 Nodal Officer is directed to redress the grievance of the petitioner in accordance with law to enable the petitioner to file FORM GST TRAN 2. The compliance of the same shall be in an expedite manner - petition disposed off.

Summary

Issues:
1. Writ of mandamus sought to consider Annexures G and H for filing Form GST TRAN-2.
2. Technical error in filing Form GST TRAN-1 leading to inability to upload Form GST TRAN-2.
3. Dispute over acceptance of Form GST TRAN-2 without particulars in Form GST TRAN-1.

Analysis:
Issue 1: The petitioner sought a writ of mandamus to direct respondent No.5 to consider Annexures G and H for filing Form GST TRAN-2. The petitioner, a trading company, transitioned to GST regime in 2017 and faced technical difficulties in filing the required forms.

Issue 2: The petitioner filed Form GST TRAN-1 to avail credit but encountered a technical error while filing Form GST TRAN-2, leading to the inability to upload it. The petitioner approached authorities seeking redressal, but no positive outcome was achieved, prompting the writ petition.

Issue 3: The petitioner's counsel argued that the technical error in Form GST TRAN-1 should not hinder the acceptance of Form GST TRAN-2, citing relevant provisions of the CGST Act, 2017, and CGST Rules, 2017. The High Court directed the Nodal Officer to address the petitioner's grievance and enable the filing of Form GST TRAN-2 without undue delay.

The High Court acknowledged the technical glitch faced by the petitioner due to the unavailability of Form GST TRAN-2 portal when Form GST TRAN-1 was filed. Considering the transitional provisions and the petitioner's inadvertent mistake, the Nodal Officer was directed to facilitate the filing of Form GST TRAN-2 to achieve the intended purpose without being hindered by technicalities.

In conclusion, the High Court ordered respondent No.5, the Nodal Officer, to address the petitioner's grievance promptly and in compliance with the law, ensuring the petitioner's ability to file Form GST TRAN-2. The court emphasized achieving the objectives of transitional provisions without denial based on technical errors, highlighting the importance of facilitating the transition process for entities affected by such technical glitches.