2019 (10) TMI 556 - HC - GST

Filing of TRAN-1 - reopening of GSTN portal - post GST regime - transitional credit - manual/electronic filing of return - HELD THAT - It is beneficial to refer to the decision of the High Court of Delhi in UNINAV DEVELOPERS PVT. LTD. VERSUS UNION OF INDIA ORS. 2019 (8) TMI 85 - DELHI HIGH COURT wherein the facts are as follows - On account of technical glitches the petitioner therein was unable to claim CENVAT credit in Form TRAN-1; and the petitioner could not file TRAN-1 electronically due to technical glitches of GST Portal; and when the matter was placed before ITGRC it concluded that the present case falls under the category of B2 that is Cases in which TRAN-1 filing attempted for the first time or revision was attempted but no error/no valid error reported. Thus in the absence of evidence the re-filing of the form by the petitioner was not allowed. The petitioner therein contended that the petitioner was unable to connect to the portal to submit the return in the first place and that the portal reflected the message error occurred in submission . The petitioner s request merits consideration - the Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually on or before 30.09.2019.

Summary

Issues:
1. Petitioner seeking relief to file GST TRAN-I electronically or manually.
2. Failure to file TRAN-I due to technical glitches on GST portal.
3. Respondents' inaction causing financial strain to the petitioner.
4. Consideration of petitioner's request by the court.

Analysis:
1. The petitioner, engaged in manufacturing, sought relief through a writ petition to file GST TRAN-I and transfer credit to GST. The petitioner faced technical issues on the GST portal preventing filing within the due date, despite multiple attempts. The petitioner notified authorities about the problem but received no resolution, causing financial strain due to locked-up credit.

2. The court considered whether the petitioner's request could be entertained, either by opening the portal for electronic filing or accepting manual submission of GST TRAN-I. The respondents argued the petitioner did not utilize the extended time and was not entitled to relief. The court referred to a similar case in the Delhi High Court where relief was granted due to technical glitches hindering compliance.

3. The court acknowledged the petitioner's efforts to resolve the issue with authorities, including letters and personal visits, without success. Considering the legal position and precedents, the court found merit in the petitioner's request. Referring to a previous decision where relief was granted in a similar case, the court directed the respondents to facilitate electronic or manual submission of GST TRAN-I by a specified date for processing the petitioner's claim.

4. Consequently, the court disposed of the writ petition, instructing the respondents to enable the petitioner to file the required form electronically or manually by a set deadline. The court emphasized processing the petitioner's claim in accordance with the law post-submission. No costs were awarded, and pending petitions were dismissed as a result of the judgment.