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2018 (11) TMI 1567 - HC - GSTAcceptance of hard copy of TRAN 1 Form and TRAN 2 Form - portal not working properly - Held that - This writ petition is disposed of, because now the time limit has been extended up to 31.03.2019 and also the Assistant Solicitor General of India has given assurance to do the needful into the matter for recommendation etc. - Petition disposed off.
Issues: Extension of date for filing TRAN-1 and TRAN-2 Forms due to technical difficulties.
Analysis: The High Court of Jharkhand, in the case at hand, dealt with a petition concerning the missed filing of TRAN-1 and TRAN-2 Forms by the petitioner due to various reasons, including technical issues with the portal. The Assistant Solicitor General of India informed the court about the Central Government's amendment under Section 164 of the Central Goods and Service Tax Act, 2017, which extended the deadline for filing the said forms until 31.03.2019 for registered persons facing technical difficulties on the common portal. The court took note of the submission and the notification provided by the Assistant Solicitor General, leading to the disposal of the writ petition based on the extended deadline and the assurance given by the Assistant Solicitor General to facilitate the necessary actions for the Input Tax Credit decision. The court emphasized that the decision on the Input Tax Credit, particularly regarding the CENVET Credit for the relevant period, would be made by the respondents based on merit. With these considerations, the court concluded the judgment by disposing of the writ petition, highlighting that the matter will be resolved based on its merits by the concerned authorities. The extension of the deadline and the commitment by the Assistant Solicitor General to address the issues were pivotal in the court's decision to dispose of the petition, ensuring that the petitioner's concerns related to the missed filing of forms due to technical difficulties were adequately addressed within the legal framework provided by the amended rules under the GST Act.
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