2020 (1) TMI 1043 - HC - GST

Reopening of GST portal for filing of form GST TRAN-1 - transitional credit - transition to GST regime - HELD THAT - Similar issue decided in the case of JODHPUR TRUCK PVT. LTD. VERSUS UNION OF INDIA, CHAIRMAN, GSTIN, GST, COUNCIL, THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONRATE, JODHPUR. 2019 (11) TMI 820 - RAJASTHAN HIGH COURT where the writ petition was 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. 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 - petition disposed off.

Summary

Issues involved:
1. Interpretation of a previous court decision regarding GST TRAN-1 form submission.
2. Clarifications required for petitioner-assessee regarding the submission process.
3. Directions to be issued based on the previous court judgment.

Analysis:

1. The judgment dealt with the interpretation of a previous court decision in the case of Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. The respondent's counsel argued that the current case falls within the scope of the earlier decision dated 01.11.2019.

2. The petitioner's counsel acknowledged that the issue at hand aligns with the previous judgment but sought further directions and clarifications to ensure a smooth submission process for the petitioner-assessee. This request was made to avoid any potential difficulties during the submission.

3. Consequently, the court disposed of the present writ petition in line with the judgment in the Jodhpur Truck Pvt. Ltd. case. Specific directions were issued to address the petitioner's concerns. These directions included allowing the petitioner to submit the online GST TRAN-1 form, subject to meeting certain conditions such as providing proof of attempting to upload the form before a specified date and obtaining a certificate/recommendation from the GST Council.

4. The court outlined additional requirements for the petitioner to fulfill, as per the previous judgment, for the acceptance of the GST TRAN-1 form. The petitioner was given a deadline for submitting an application to the GST Council for the necessary certificate/recommendation, along with supporting evidence.

5. It was specified that if the petitioner's claim is substantiated, the GST Council should issue the recommendation/certificate within a stipulated timeframe. However, if the GST Council determines that the petitioner is not eligible for the certificate/recommendation, they must provide reasons for their decision and communicate it to the petitioner-assessee.

6. Lastly, the judgment emphasized the petitioner's right to seek appropriate remedies against any unfavorable decision by the GST Council. The stay application was also disposed of accordingly, concluding the legal proceedings in this matter.