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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 ..... 8 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 act of the respondent No. 2 namely, the Commissioner, Central Goods and Service Tax, Assam in not allowing the petitioner to submit the GST TRAN-2 return in relation to Part 7A either electronically or manually in terms of the statement made before this Court earlier by the respondent authorities. 3) It has been stated that the petitioner had earlier approached this Court by filing a writ petition be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 event, the GST TRAN-2 in relation to Part-7A cannot be accepted. 4. The instruction was found to be unacceptable in the form it was presented inasmuch as, there were allegations that the GST portal was not functioning in its proper manner at all times. Against the said situation, the Commissioner was required to explain as to what would be the remedy available for the assessee in such circumstance. 5. Today when the matter is taken up, Mr. S.C. Keyal, learned ASGI makes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 not made all efforts or that there was no negligence on the part of the petitioner to upload the same. 7) It has been submitted by the learned senior counsel for the petitioner that because of the aforesaid refusal of the authorities in accepting the TRAN-2 form electronically as well as manually, it will deprive the benefit of input tax credit, which would be otherwise available to the petitioner on filing of the returns, as mentioned above. 8) Mr. S. C. Keyal, learned Asstt. SGI has, however, submitted on written instruction received that it is the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough 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 as referred above and directed the authorities to allow the petitioner to file the form, either electronically or manually, as the case may be. 12) However, as regards this claim of the petitioner that he had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised of the same and as also agreed by the learned senior counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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