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2021 (9) TMI 778 - HC - GSTSeeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the authorities - non-application of mind - grievance of the petitioner is that after the introduction of the Central Goods and Service Tax Act, 2017 and Central Goods and Service Tax Rules, 2017, there were several glitches in the online submission of forms software owing to the new regime - Rule 120-A of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- It is found from the contents of the TRAN-1 form that the successful attempt of the petitioner in uploading the form online was nothing new but the exact copy of the form which he had attempted to submit online for the first time and in which effort, he had been unsuccessful because of the glitches in GSTN Portal - the reproduced portion of the order passed by the Superintendent CGST and Central Excise, Amalner Range is an order based on the reference of the ITGRC Committee that the TRAN-1 claims filed by the petitioner has not been approved. No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. The petitioner is permitted to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two weeks' time - petition allowed in part.
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