2021 (2) TMI 1041 - HC - GST

Seeking direction to allow acceptance of Form GST TRAN-I as it could not be submitted in time on GSTN portal - transitional credit - HELD THAT - Learned counsel for the GSTN, Mr. Amit Kumar and State, Mr. Piyush Chitresh are allowed 4 weeks' time to file counter affidavit positively. The affidavit of GSTN shall, in particular, give the details of the log of the petitioner upto 27th December, 2017 to show whether petitioner had made an attempt to submit Form GST TRAN-I or not besides answering the plea relating to technical glitches. Petitioner may file reply, if so advised, within one week thereafter. Matter be listed after 5 weeks.

Summary

Issues:
1. Petitioner's prayer for direction to allow acceptance of Form GST TRAN-I due to technical glitches.
2. Availment of Input Tax Credit amounting to ? 4,00,925.81 in respect of closing stock pre-GST Regime.
3. Extension of time limit for submitting Form GST TRAN-I under Section 140 of JGST Act, 2017 read with Rule 117 of JGST Rules.
4. Response from GSTN regarding technical glitches and inability to submit Form GST TRAN-I.
5. Court's direction for filing counter affidavit by GSTN and State within 4 weeks.

Analysis:
1. The petitioner sought a direction to permit the acceptance of Form GST TRAN-I, which could not be submitted on the GSTN portal by the specified date due to technical issues. This prevented the petitioner from claiming Input Tax Credit worth ? 4,00,925.81 related to the closing stock from the pre-GST era. The petitioner relied on Section 140 of JGST Act, 2017 along with Rule 117 of JGST Rules, which extended the deadline for submitting the form until 27th December, 2017. Despite communication from GSTN acknowledging the technical problems and indicating resolution, the portal remained inaccessible for submission, leading the petitioner to approach the Court for relief.

2. The Court granted the counsels for GSTN and the State a period of 4 weeks to submit a counter affidavit. The affidavit from GSTN was specifically directed to include the petitioner's log details up to 27th December, 2017, demonstrating whether attempts were made to file Form GST TRAN-I. Additionally, the affidavit should address the technical glitches raised by the petitioner. The petitioner was given one week to respond to the counter affidavit if deemed necessary. The case was scheduled for listing after a period of 5 weeks, allowing time for the submission and review of the necessary documents and responses.