2020 (7) TMI 257 - HC - GST

Reopening of portal for filing of Form GST TRAN-1 - transitional credit - HELD THAT - List this petition after six weeks alongwith the records of Writ Tax No.887 of 2019 and Writ Tax No.338 of 2020 - Learned counsel for the respondents may seek instructions and if necessary file counter affidavit. The respondents may in the meantime consider reopening of the portal and in the event the same is not feasible the respondents shall entertain the GST TRAN-1 of the petitioner manually and pass orders thereon after due verification of the credits as claimed by the petitioner.

Summary

Issues:
Granting option to file GST TRAN-1 due to portal non-opening.

Analysis:
The judgment in question involves a petition seeking a direction for the respondents to allow the petitioner to file the GST TRAN-1 by opening the GST Portal, as the application could not be submitted due to the portal's non-opening. The petitioner highlighted that similar petitions with analogous grievances have been filed previously, resulting in directions to the department to either reopen the portal or accept the GST TRAN-1 manually after proper verification. The court listed the current petition for further proceedings after six weeks, along with the records of previous cases. It directed the respondents to seek instructions, file a counter affidavit if necessary, and consider reopening the portal in the interim. If reopening the portal is not feasible, the respondents were instructed to accept the GST TRAN-1 manually from the petitioner and make decisions on the claimed credits after thorough verification.

This judgment showcases the court's recognition of the technical issues faced by taxpayers in filing necessary applications due to portal malfunctions. By referring to past cases where similar relief was granted, the court emphasizes the need for consistency in addressing such grievances. The directive to consider manual acceptance of the application if portal reopening is not possible demonstrates a practical approach to ensuring taxpayers' rights are upheld despite technical challenges. The court's instructions for due verification of credits claimed by the petitioner indicate a commitment to maintaining the integrity of the transitional credit process within the GST framework. Overall, the judgment reflects a balanced approach aimed at resolving the petitioner's concerns while ensuring compliance with the relevant legal procedures.