9911796707
TMI Blog2019 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... round the concerned individual or firm ought not to be put to a disadvantageous position. The case of the petitioner is that though the petitioner was ready to file TRAN-2 electronically, the same could not be done as the portal was not working, because of which he had approached the authorities for allowing him to submit the form manually also, which in fact was considered by this Court and directed the authorities to allow the petitioner to file the form, either electronically or manually, as the case may be. - WP(C) 1738/2019 - - - Dated:- 19-9-2019 - Mr. Justice N. Kotiswar Singh For the Petitioner : Dr. A Saraf For the Respondent : Asstt. S. G.I. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities under the GST Act are willing to facilitate the submission of Form GST TRAN-2 in relation to Part-7A, either enabling the petitioner to file the same electronically or to provide adequate mechanism for filing the same manually. 3. The petitioner which is a private limited company engaged in the trade of dealing in food items, edibles, FMCG etc. is aggrieved to the extent that although they are registered under the Central Goods and Service Tax Act, 2017 (in short CGST Act of 2017), but they are unable to submit the Form GST TRAN-2 in relation to Part-7A. According to the petitioners, they have submitted TRAN-1 return in a proper complete and correct manner. But inspite of such filing, the GST portal does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is filed, the GST Commissioner shall do the needful to ensure that the petitioner is able to submit the Form GST TRAN-2 in relation to 7A either electronically or manually as may be convenient to the authorities. In the event, the petitioner has any difficulty in submitting the form, liberty is granted to approach the Court again, if so advised. 7. Writ petition is accordingly disposed of. 5) The grievance of the petitioner is that in spite of specific direction by this Court to allow the petitioner to submit GST TRAN-2 either electronically or manually, the authorities have not allowed to file electronically or manually the same on the ground that the petitioner has not been able to show that there was genuin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to make amendment in his TRAN-1. 9) Accordingly, it has been further stated that the Board issued a letter dated 13.11.2018 to all the concerned by making it clear that if non-submission of due of requisite declaration is not traceable due to any technical glitch, re-opening of the portal for filing requisite declaration or allowing manual declaration of requisite form may not be in consonance with the current statutory framework of GST law. 10) This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought not to be put to a disadvan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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