2020 (1) TMI 502 - HC - GST

Filing of form GST TRAN-1 - HELD THAT - The respondents shall permit the petitioner to submit online 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. The petitioner may submit an application before the GST Council to issue the requisite certificate/recommendation, alongwith requisite particulars, evidence and a certified copy of the order instant, within a period of 15 days from today. If the petitioner s assertion is found correct, the GST Council shall issue the recommendation/certificate to the petitioner within a period of three weeks from placement of such application and certified copy of this order. In case the GST Council is of the view that petitioner is not entitled for certificate/ recommendation, they shall pass an order giving brief reasons and communicate the same to the petitioner assessee. Application disposed off.

Summary

Issues:
1. Interpretation of a previous court decision regarding GST TRAN-1 form submission.
2. Requirement of additional directions/clarifications for the petitioner.
3. Disposition of the writ petition and issuance of specific directions by the court.

Analysis:
1. The court addressed the interpretation of a previous judgment in the case of Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. The petitioner sought permission to submit the online GST TRAN-1 form, subject to proving that an attempt to upload the form before 27.12.2017 failed due to technical issues. The petitioner was required to provide a certificate/recommendation from the GST Council to support their claim.

2. The petitioner's counsel acknowledged the relevance of the previous judgment but requested further directions and clarifications to avoid potential difficulties. The court, in response, issued specific directions to ensure the petitioner's compliance with the requirements outlined in the Jodhpur Truck Pvt. Ltd. case. The petitioner was given a deadline for filing the form and instructed to apply to the GST Council for the necessary certificate/recommendation within a specified timeframe.

3. The court disposed of the writ petition in accordance with the Jodhpur Truck Pvt. Ltd. judgment and the additional directions provided. It was mandated that if the petitioner met all the requirements by the specified deadline, their GST TRAN-1 form would be accepted. Furthermore, the court outlined the procedure for the GST Council to issue the required certificate/recommendation and addressed the scenario where the Council deemed the petitioner ineligible for such documentation. The petitioner was granted the freedom to challenge any adverse decision by the GST Council through appropriate legal remedies. Additionally, the court mentioned the disposal of the stay application in line with the overall judgment.