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TMI Blog2020 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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. HELD THAT:- 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 - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing WP (C) No. 4901/2018, challenging the non acceptance of GST TRAN-2 return from July 2017 onwards by the GST portal and also for non consideration of complaints lodged by the petitioner before the respondent authorities regarding non acceptance of TRAN-2 return submitted by the petitioner company in the GST portal. 4) This Court after hearing the parties passed the following order: Heard Dr. A. Saraf, learned senior counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent Nos. 1, 2, 5 and 6 and Mr. B. Choudhury for the respondent Nos. 3 and 4. 2. This petition is taken up for its final consideration on the basis of the submission made by Mr. S.C. Keyal, learned ASGI that the authorities under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ASGI makes astatement on behalf of the GST Commissioner that in the aforesaid circumstance, the petitioner may submit a representation stating in detail all their grievances and upon the representation being filed, the Commissioner would give a due consideration to the matter and make necessary arrangement so as to enable the petitioner either to submit the Form GST TRAN-2 in relation to Part-7A electronically or in the event, the portal is not functioning in proper manner, appropriate arrangement would be made that the same be filed manually. 6. In view of such stand, this petition stands disposed of in the above term and by providing that in the event, the application is filed, the GST Commissioner shall do the needful to ensure t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is the stand of the respondents as indicated in the affidavit-in-opposition filed that the Commissioner of GST, Guwahati duly examined the petitioner's grievances and it was found that petitioner filed his TRAN-1 successfully, however, petitioner did not submit information in his TRAN-1 correctly and did not revise his return within the stipulated time frame. However, the Commissioner of GST, Guwahati has duly forwarded the matter to the higher authorities on 05.10.2018 for taking up the matter with Central Board of Indirect Tax Custom (in short 'the Board')/GST Council so that the petitioner is allowedto make amendment in his TRAN-1. 9) Accordingly, it has been further stated that the Board issued a letter dated 13.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned senior counsel for the petitioner, the GST Council respondent No. 5 therein will examine the said grievance of the petitioner and allow him to file the return either electronically or manually, as they may decide, so that the petitioner is not deprived of the ITC, which is due to him. 13) The aforesaid exercise shall be undertaken within a period of three weeks from the date of receipt of a certified copy of this order. . It is submitted by the learned counsels for the parties that this petition can also be disposed of with similar directions and accordingly, respondent No. 3, the GST Council will look into the grievance of the petitioner, so that the petitioner may file TRAN -1 form either electronically or manually, as the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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