2020 (3) TMI 696 - HC - GST

Filing of Form GST Tran-I - transitional credit - transition to GST regime - HELD THAT - The writ-applicant is entitled to seek the benefit of the Order No.01/2020- GST issued by the Government of India, Ministry of Finance dated 7th February 2020 - Having regard to the fact that the TRAN-1 could not be filed on account of technical glitches, the respondent No.2 is directed to permit the writ-applicant to file form in TRAN-1. Application disposed off.

Summary

Issues:
1. Acceptance of TRANS-1 under GST Act, 2017
2. Procedure under Section 140 of GST Act, 2017
3. Credit/transfer of closing balances of Central Excise Duty and VAT
4. Technical glitches in uploading Form TRAN-1
5. Entitlement to seek benefit of Order No.01/2020-GST
6. Extension of time limit for submitting declaration in FORM GST TRAN-1

Analysis:

1. The writ applicant, engaged in pharmaceutical manufacturing, faced technical glitches while trying to upload Form TRAN-1 for claiming ITC credit online under Section 140 of the CGST Act, 2017. Despite efforts, the form was not accepted by the GST common portal.

2. Following the issue, the writ applicant approached the Assistant Commissioner, Division-X, CGST & Excise, seeking permission to file TRAN-1 due to circumstances beyond their control.

3. The Court considered the Order No.01/2020-GST issued by the Government of India, Ministry of Finance, which extended the time limit for submitting the declaration in FORM GST TRAN-1 till 31st March 2020 for registered persons facing technical difficulties on the common portal.

4. Given the technical glitches faced by the writ applicant, the Court directed the respondent to allow the filing of FORM TRAN-1, in line with the extension provided by the government order.

5. The Court ordered the respondent to facilitate the filing of TRAN-1 by the writ applicant within two weeks from the date of the order, ensuring compliance with the extended deadline granted under Order No.01/2020-GST.

6. Consequently, the writ application was disposed of, with direct service permitted for necessary communication regarding the resolution of the issue related to the acceptance of TRANS-1 under the GST Act, 2017 and the transfer of closing balances of Central Excise Duty and VAT.