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2019 (11) TMI 820 - HC - GSTDirection to the respondents to accept its GST TRAN-1 form offline or by opening portal - CGST Rules 2017 - HELD THAT - Section 140 of the Central Goods and Service Tax Act 2017 confers a right to a registered dealer to take credit of eligible duties of the amount lying unutilized on the day immediately preceding the appointed day in the manner prescribed. First proviso to sub-section (8) of Section 140 postulates that such credit will be admissible subject to a condition that the registered person furnishes his return for the period ending with the day immediately preceding the appointed day within three months of the appointed day. Rule 117(1) of the Rules of 2017 mandates that every registered person entitled to take credit of input tax under Section 140 of the Act will be required to file a declaration electronically in Form GST TRAN-1 within ninety days of the appointed day specifying therein the amount of input credit to which he is entitled. Notification dated 10.9.2018 a new proviso sub-rule (1A) was introduced while the provision contained in sub-rule (1) remained unaltered. A careful reading of sub-rule (1A) shows that it is not an extension of time of furnishing return or GST TRAN-1; it is rather an enabling provision providing further opportunity to the registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal. The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal.
Issues:
1. Acceptance of GST TRAN-1 form offline or through the portal. Analysis: The petitioner sought a direction to the respondents to accept its GST TRAN-1 form offline or by opening the portal. The petitioner referred to amendments in the Central Goods and Service Tax Rules, 2017, extending the due date for filing the offline GST TRAN-1 form. The petitioner cited interim orders from other High Courts directing acceptance of similar forms. The respondents argued that the petitioner failed to provide evidence of attempting to upload the form due to technical glitches within the specified transitional period. The Court examined the relevant law, including Rule 117 of the Rules of 2017, which mandates the submission of the GST TRAN-1 form within a specific timeframe. The Court highlighted the conditions under which an assessee could furnish an offline GST TRAN-1 form, emphasizing the need to prove attempts made during the transitional period and technical difficulties faced. The petitioner failed to provide evidence of the date of the first attempt to upload the form or any communication with the GST Council regarding such issues. The Court differentiated this case from others where petitioners had demonstrated genuine efforts to file the required forms within the stipulated period. The judgments cited by the petitioner were deemed irrelevant due to the lack of evidence in the present case. The Court disposed of the petition by directing the respondents to allow the petitioner to submit the offline GST TRAN-1 form, subject to meeting specific requirements. The petitioner must prove attempting to upload the form before a specified date and obtaining a certificate/recommendation from the GST Council. The Court set a deadline for the petitioner to submit the necessary application to the GST Council and receive the required certificate. If all conditions are met, the offline form will be accepted by the specified deadline. Additionally, the stay application was also disposed of accordingly.
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