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TMI Blog2019 (11) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard Dr. A. K. Sharaf, learned senior counsel, assisted by Mr. A. Goyel, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondents. 2. It has been submitted by the parties at the bar that this petition can be disposed of in terms of order passed by this Court on 19.09.2019 in WP(C) No. 1738 of 2019. The aforesaid order reads as follows: Heard Dr. A. Saraf, learned senior counsel assisted by Mr. Z. Islam, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned standing counsel for the Finance and Tax Department and Mr. S. C. Keyal, learned Asstt. SGI. 2) In this petition, the petitioner has assailed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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 not reflect the value of the stock returned by the petitioner, against which he is entitled to get import credit on filing of TRAN-2 return. Although initially, the Commissioner of Taxes had submitted a written instruction that if the portal does not reflect the value of the stock submitted under TRAN-1 in such e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 genuine difficulty on the part of the petitioner to upload the form. 6) On the other hand, learned senior counsel for the petitioner states that as regards glitches in the portal, which resulted in the non uploading of data it will be impossible for the petitioner to prove that he did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disadvantageous position. 11) It is not the case that the petitioner is not willing to file any return or seeking time for filing return on various grounds. 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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