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2021 (9) TMI 778 - HC - GSTSeeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the authorities - non-application of mind - grievance of the petitioner is that after the introduction of the Central Goods and Service Tax Act, 2017 and Central Goods and Service Tax Rules, 2017, there were several glitches in the online submission of forms software owing to the new regime - Rule 120-A of the Central Goods and Service Tax Rules, 2017 - HELD THAT - It is found from the contents of the TRAN-1 form that the successful attempt of the petitioner in uploading the form online was nothing new but the exact copy of the form which he had attempted to submit online for the first time and in which effort, he had been unsuccessful because of the glitches in GSTN Portal - the reproduced portion of the order passed by the Superintendent CGST and Central Excise, Amalner Range is an order based on the reference of the ITGRC Committee that the TRAN-1 claims filed by the petitioner has not been approved. No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. The petitioner is permitted to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two weeks' time - petition allowed in part.
Issues:
1. Challenge to Rule 117 of Central Goods and Service Tax Rules, 2017 2. Grievance regarding glitches in online submission of forms under new regime 3. Disapproval of claim/grievance by respondent authorities 4. Interpretation of rules regarding filing revised returns under form GST TRAN-1 5. Dispute over first revision filed by the petitioner Analysis: 1. The petitioner sought relief through prayer clauses "A," "B," and "C," requesting the High Court to direct the respondents to permit the submission of revised FORM GST-TRAN-1 electronically or manually. The petitioner abandoned prayer clauses "D" and "F" challenging Rule 117 of the CGST Rules. The court accepted the abandonment of these clauses. 2. The petitioner faced challenges due to glitches in the GSTN Portal while attempting to upload form GST TRAN-1, leading to the rejection of the claim by the authorities. Despite lodging complaints and making manual submissions, the petitioner's grievances remained unresolved, prompting the filing of a writ petition. 3. The respondent authorities contended that revised returns under form GST TRAN-1 could not be filed multiple times after an initial submission. The petitioner's attempts to revise the form were met with resistance from the authorities, who considered the revised form as a second revision, contrary to the petitioner's interpretation. 4. The court scrutinized the petitioner's attempts to revise the form and found discrepancies in the authorities' treatment of the first revision. The petitioner's successful uploading of the form was deemed a second attempt, leading to a dispute over the permissibility of a second revision under Rule 120-A. 5. Upon examination, the court found deficiencies in the order disapproving the petitioner's claims without providing reasons, indicating a lack of proper consideration. Consequently, the court partially allowed the petition, quashing the impugned order and permitting the petitioner to submit the revised form GST TRAN-1 online or manually within two weeks. 6. The court's decision was influenced by judgments from other High Courts, emphasizing the petitioner's right to submit the revised form in line with established procedures. The authorities were directed to review the revised form filed by the petitioner and make a decision based on the prescribed guidelines, ensuring a fair and just resolution of the dispute.
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