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2019 (5) TMI 396 - HC - GSTReopening of TRANS-1 form to update the opening stock CENVAT credit - HELD THAT - The petitioner has admitedly filed the representation dated 29.03.2019, with enclosures, I am of the view that the petitioner should be granted an opportunity to pursue its case before the Nodal Officer - Petition allowed.
Issues:
Challenging order of second respondent to quash and direct to re-open TRANS-1 form for updating CENVAT credit. Analysis: The Writ Petition was filed to challenge the order of the second respondent dated 06.12.2018, which rejected the petitioner's request to update the opening stock CENVAT credit in the TRANS-1 form. The impugned order cited technical and software problems faced in uploading GST returns and mentioned that the time frame for filing tran 1 had expired. It was also noted that no evidence was provided to prove the existence of technical difficulties. The petitioner's counsel argued that a representation was submitted on 29.03.2019, highlighting technical glitches faced during GST return uploads. The judge acknowledged the representation dated 29.03.2019 submitted by the petitioner, along with enclosures, indicating technical issues faced in uploading GST returns. Considering this, the judge opined that the petitioner should be given an opportunity to present its case before the Nodal Officer, allowing for a fair consideration of the matter. Consequently, the Writ Petition was allowed, setting aside the impugned order of 06.12.2018. The second respondent was directed to review the petitioner's representation from 29.03.2019 within four weeks from the date of receiving a copy of the court's order. No costs were awarded in this decision. Therefore, the judgment focused on addressing the technical challenges raised by the petitioner in updating CENVAT credit in the TRANS-1 form. The court emphasized the importance of providing an opportunity for the petitioner to present their case effectively before the Nodal Officer, ensuring a fair review of the situation and subsequent decision-making process.
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