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TMI Blog2020 (3) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... IA MR ANAND NAINAWATI FOR THE PETITIONER Mr SOAHAM JOSHI, AGP GOVERNMENT PLEADER FOR THE RESPONDENT NOTICE SERVED FOR THE RESPONDENT ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. Rule returnable forthwith. Mr. Soaham Joshi, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.1, 3, 4 and 5 respectively. The respondent no.2 i.e.The Goods and Services Tax Council although served with the notice issued by this Court, yet has chosen not to remain present before this Court either in person and through an advocate and oppose this writ-application. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant a Proprietory c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We need not to go into the facts in details as the controversy is in a very narrow compass. The writ-applicant tried to file the Form GST TRAN1 on 20th December, 2017. However, on account of technical glitches i.e. failure in the GST system/error, the writ-applicant was unable to save the details relating to the CENVAT Credit and VAT Credit in the Form GST TRAN1. 4. In such circumstances referred to above, the accumulated balance of the Cenvat Credit and the Vat Credit, which was reflecting in the return for the period ending June, 2017 filed under the erstwhile laws could not be carried forward by the writ-applicant at the time of filing the Form GST TRAN1 on 20th December, 2017 due to technical glitches. 5. It is the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the respondents nos.1, 3, 4 and 5 respectively. Mr. Joshi would submit that the Deputy State Tax Commissioner, Gandhinagar looked into the problem and after being convinced that it was only on account of technical glitches that the writ- applicant was unable to file the Form GST TRAN1, it thought fit to recommend the case of the writ-applicant positively to the Nodal Officer i.e. the respondent no.5 vide letter dated 25/02/2020. Mr. Joshi places the letter on record. The letter addressed by the Deputy State Tax Commissioner shall be kept with the record of this Court. 9. Thus, the case of the writ-applicant has already been recommended to the respondent no.5 the Nodal Officer [IT Grievance]. The recommendations at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Council. Sd/( Yogendra Garg) Principal Commissioner (GST) 11. We are of the view that the writ-applicant is entitled to seek the benefit of the Order No.1/2020GST, dated 7th February, 2020 referred to above. The order referred to above extends the period for submitting the declaration in Form GST TRAN1 till 31st March, 2020 for a class of registered person, who could not submit the said declaration by the due date on account of technical difficulties on the common portal. Thus, the necessary action shall be taken on or before 30th March, 2020. 12. In such circumstances referred to above, we dispose of this writ application with the direction to the respondent no.5 herein i.e. the Nodal Officer to undertake this e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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