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2020 (10) TMI 259 - HC - GSTSubmission of GST TRAN-2 return in relation to Part 7A either electronically or manually in terms of the statement made before this Court earlier by the respondent authorities - grievance of the petitioner is that in spite of specific direction by this Court to allow the petitioner to submit GST TRAN-2 either electronically or manually, the authorities have not allowed to file electronically or manually the same on the ground that the petitioner has not been able to show that there was genuine difficulty on the part of the petitioner to upload the form. HELD THAT - This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought not to be put to a disadvantageous position - It is not the case that the petitioner is not willing to file any return or seeking time for filing return on various grounds. The case of the petitioner is that though the petitioner was ready to file TRAN-2 electronically, the same could not be done as the portal was not working, because of which he had approached the authorities for allowing him to submit the form manually also, which in fact was considered by this Court as referred above and directed the authorities to allow the petitioner to file the form, either electronically or manually, as the case may be. Petition disposed off.
Issues:
1. Non-acceptance of GST TRAN-2 return by the Commissioner. 2. Challenge against non-acceptance of GST TRAN-2 return from July 2017 onwards. 3. Allegations of glitches in the GST portal affecting filing of returns. 4. Dispute over the petitioner's efforts to upload data and claim input tax credit. 5. Instructions from authorities regarding filing of requisite declarations. 6. Concerns over technical glitches affecting electronic filing of returns. 7. Disposal of the petition with directions for filing returns electronically or manually. Analysis: 1. The petitioner challenged the act of the Commissioner for not allowing the submission of GST TRAN-2 return, which was earlier directed by the Court to be facilitated either electronically or manually. The petitioner, a private limited company, faced difficulties in submitting the form related to Part-7A, essential for claiming input tax credit. 2. The petitioner's grievance stemmed from the non-acceptance of the TRAN-2 return by the GST portal, despite proper filing of TRAN-1. The Court acknowledged the technical issues with the portal and directed the authorities to enable the petitioner to submit the form electronically or manually to avoid depriving them of legitimate benefits. 3. The authorities contended that the petitioner failed to provide correct information in TRAN-1 and did not revise it within the stipulated time frame. However, the matter was forwarded for consideration to higher authorities for possible amendments. Instructions highlighted the challenge of re-opening the portal for manual declarations due to technical glitches. 4. The Court emphasized that technical glitches should not disadvantage individuals or firms reliant on electronic filing. The petitioner's willingness to file electronically was hindered by portal malfunctions, prompting the Court to direct the authorities to address the issue promptly to prevent the petitioner's loss of input tax credit. 5. The Court instructed the GST Council to examine the petitioner's grievances and facilitate the filing of returns, either electronically or manually, within a specified timeframe. This directive aimed to ensure that the petitioner received the entitled benefits without being unduly burdened by technical obstacles. 6. The judgment concluded with directions for the GST Council to address the petitioner's concerns promptly and allow for the filing of requisite forms within a specified period. The disposal of the petition signified the Court's commitment to resolving disputes related to electronic filing challenges and ensuring fair treatment for taxpayers seeking input tax credit benefits.
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