2020 (2) TMI 1047 - HC - GST

Opening of portal for filing of TRAN-1 Form - transitional credit - HELD THAT - The Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.

Summary

Issues:
- Petition seeking issuance of writ of Mandamus to submit TRAN-1 Form on GSTN Portal under CGST Act, 2017 and APSGST Act, 2017.
- Challenge regarding technical errors in uploading Form TRAN-1 and subsequent grievance redressal.
- Dispute over the extension of the period for filing Form GST TRAN-1.
- Petitioner's claim of inability to upload forms due to technical reasons.
- Reference to a previous judgment in a similar matter.
- Disposal of the Writ Petition based on the previous judgment.

Analysis:
1. The petitioner filed a Writ Petition under Article 226 of the Constitution of India, seeking a writ of Mandamus to direct the respondents to allow the submission of TRAN-1 Form on the GSTN Portal as per the CGST Act, 2017 and APSGST Act, 2017, or to permit manual submission and grant credit accordingly.
2. The petitioner, a dealer in automobiles, faced technical difficulties in uploading the Form TRAN-1 due to system errors. Despite approaching the GST help desk and filing grievances, no resolution was provided, leading to the inability to claim transitional input tax credit.
3. Rule 117 of the CGST Rules, 2017 mandated the electronic submission of Form GST TRAN-1 within 90 days from the appointed day, with provisions for extensions. The petitioner's attempts to file electronically and subsequent manual submission requests were not addressed by the authorities.
4. The petitioner contended its technical limitations in uploading forms and cited a previous judgment by the High Court in a similar case, which directed the authorities to allow electronic or manual submission of Form GST TRAN-1 by a specified date.
5. The Court noted the unchallenged previous judgment and disposed of the Writ Petition in line with the earlier decision, directing the respondents to enable electronic or manual submission of Form GST TRAN-1 by a revised deadline, emphasizing processing the petitioner's claim in adherence to the law.

This comprehensive analysis covers the issues raised in the legal judgment, detailing the petitioner's challenges, legal provisions, court's observations, and the final disposal based on precedent.