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2018 (11) TMI 1568 - 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 Form due to technical difficulties
Analysis: The High Court of Jharkhand addressed the issue of the extension of the filing date for the TRAN-1 Form due to technical difficulties faced by the writ petitioner. The petitioner missed the deadline for filing the form due to various reasons, including problems with their portal. The Assistant Solicitor General of India informed the court that the Central Government, under Section 164 of the Central Goods and Service Tax Act, 2017, had amended the rules to extend the deadline for filing the TRAN-1 Form until 31.03.2019 for registered persons who faced technical difficulties on the common portal. The court took note of the Notification No. 48/2018-Central Tax issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, which extended the deadline. The court disposed of the writ petition based on the submission of the Assistant Solicitor General of India, noting that the time limit had been extended and that the Assistant Solicitor General had assured that all necessary actions would be taken for recommendations related to Input Tax Credit. The court emphasized that the decision on allowing or disallowing the CENVAT Credit for the relevant period would be made by the respondents based on merit. The judgment concluded by stating that the writ petition was disposed of with the observation that the matter would be decided on its merit by the respondents. In summary, the judgment focused on the extension of the filing deadline for the TRAN-1 Form due to technical difficulties faced by the petitioner, highlighting the amendments made by the Central Government and the assurance given by the Assistant Solicitor General of India regarding necessary actions for Input Tax Credit recommendations. The court emphasized that the decision on CENVAT Credit would be based on merit and ultimately disposed of the writ petition with these considerations in mind.
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