2020 (3) TMI 804 - HC - GST

Reopening of portal to again file the rectified Tran- I form - HELD THAT - The respondents are directed to extend the date of submitting the declaration electronically in Fort GST TRAN-1, insofar as the petitioner is concerned - reliance can be placed in the case of ANGAMUTHU AMUTHAVEL VERSUS THE COMMERCIAL TAX OFFICER, GOODS AND SERVICES TAX COUNCIL, THE JOINT COMMISSIONER, UNION OF INDIA 2019 (10) TMI 1259 - MADRAS HIGH COURT - petition allowed.

Summary

Issues:
1. Mandamus sought to open online portal for filing rectified Tran-I form.
2. Transitional credit claim under CGST Act, 2017.
3. Technical glitches hindering filing of revised TRAN-I form.
4. Similarity to previous judgment in W.P.(MD) No.21320 of 2019.

Issue 1: Mandamus for online portal opening
The petitioner, a proprietorship company, sought a mandamus to open the online portal for filing the rectified Tran-I form or to accept manual application with corrections by a specified date. The petitioner, engaged in manufacturing boiler components, transitioned to GST from Central Excise Act, 1944. The petitioner claimed transitional credit under Section 140 of the CGST Act, 2017, for taxes paid during the transition.

Issue 2: Transitional credit claim under CGST Act, 2017
The petitioner, in support of the petition, asserted availing CENVAT Credit under the Central Excise Act, 1944, amounting to ?26,27,955 during the transition to GST. The petitioner highlighted the provision under the GST Act allowing the carry-forward of Central Excise and Service Tax on raw materials and input services. The petitioner aimed to rectify the TRAN-I form within the extended deadline due to technical glitches on the GST portal.

Issue 3: Technical glitches affecting form submission
The petitioner faced technical challenges in revising the TRAN-I form within the stipulated period due to the delayed opening of the GST portal. Citing a previous judgment addressing similar technical issues hindering form submissions, the court directed the respondents to extend the deadline for submitting the declaration electronically in FORM GST TRAN-1 for the petitioner.

Issue 4: Similarity to previous judgment
The court referenced a prior judgment involving technical glitches in uploading returns/forms on the respondents' portals. Drawing parallels to the earlier case, where relief was granted due to technical issues beyond the filing deadline, the court directed the respondents to either extend the submission deadline or reinstate the facility for online or manual submission of TRAN-1 for the petitioner. The court allowed the writ petition, instructing the petitioner to visit the office of the first respondent to file returns post the court's directive.

In conclusion, the judgment granted relief to the petitioner by directing the respondents to address technical glitches and facilitate the submission of the revised TRAN-I form, ensuring the petitioner's transitional credit claim under the CGST Act, 2017.