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2020 (3) TMI 980 - HC - GSTFiling of FORM GST TRANS 1 - Transitional credit - HELD THAT - The issue decided in the case of JODHPUR TRUCK PVT. LTD. VERSUS UNION OF INDIA, CHAIRMAN, GSTIN, GST, COUNCIL, THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONRATE, JODHPUR. 2019 (11) TMI 820 - RAJASTHAN HIGH COURT where it was held that the petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal. Application disposed off.
Issues:
1. Interpretation of a previous court decision regarding GST TRAN-1 form submission. 2. Requirement for additional directions/clarifications for petitioner. 3. Disposal of the writ petition and issuance of specific directions by the court. Analysis: 1. The judgment refers to a previous decision of the court dated 01.11.2019 in the case of Jodhpur Truck Pvt. Ltd. The counsel for respondents states that the current case aligns with the mentioned decision. 2. The petitioner's counsel acknowledges the alignment with the previous judgment but seeks further directions to address potential difficulties for the petitioner. 3. The court disposes of the writ petition based on the judgment in the Jodhpur Truck Pvt. Ltd. case and issues specific directions: - The respondents are directed to allow the petitioner to submit the online GST TRAN-1 form upon proving a failed attempt before 27.12.2017 due to technical issues, supported by a certificate/recommendation from the GST Council. - The petitioner's GST TRAN-1 form will be accepted if all conditions from the Jodhpur Truck Pvt. Ltd. judgment are met and submitted by a specified deadline. - The petitioner must apply to the GST Council for the necessary certificate/recommendation within 15 days, with supporting evidence and a copy of the current order. - The GST Council will issue the recommendation within three weeks if the petitioner's claim is valid; otherwise, an order with reasons will be communicated. - The petitioner retains the right to challenge any unfavorable decision. 4. Additionally, a stay application is disposed of accordingly, concluding the judgment.
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