2019 (11) TMI 1646 - HC - GST

Seeking to submit TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act 2017 - in the alternative seeking to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit - HELD THAT - No material is placed before this Court to show that the petitioner has made an attempt to get its application processed. However Sri S.Dwarakanath learned counsel for the petitioner submits that the petitioner has made an attempt but it could not succeed as it did not reach the portal. He further submits that now the authorities are allowing them to make an application provided they show some proof which according to them cannot be produced after length of time more particularly the screened shots - At this stage learned Standing Counsel would submit that the time fixed for submitting Form GST TRAN-1 is extended up to 31.12.2019. The arguments of the learned counsel for the petitioner cannot be brushed aside - this Writ Petition is disposed of in terms thereof directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually on or before 31.12.2019 - Petition closed.

Summary

Issues:
Petition seeking writ of Mandamus to submit TRAN-1 Form on GSTN Portal under CGST Act, 2017 and APSGST Act, 2017.

Analysis:
The petitioner, a dealer in automobiles, sought relief under Article 226 to submit its TRAN-1 Form on the GSTN Portal as per Section 140 of the CGST Act, 2017 and the APSGST Act, 2017. The petitioner faced technical issues while trying to upload the details initially, leading to a grievance being lodged. Despite efforts to rectify the situation, the authorities did not take any action. The petitioner then requested to submit the form manually, which was also not addressed promptly.

The CGST Rules, 2017, specifically Rule 117, mandated the filing of Form GST TRAN-1 within 90 days from the appointed day. The petitioner's claim was that due to technical errors, it could not upload the form in time, leading to a loss of credit amounting to Rs. 56,36,598. Even though the time limit was extended, the petitioner faced challenges in uploading the form electronically due to technical limitations.

In a similar case, the High Court had previously directed authorities to allow manual submission of Form GST TRAN-1 for processing transitional input tax credit claims. Citing this precedent, the present petition was disposed of in line with the earlier judgment, directing the respondents to either open the portal for electronic filing or accept manual submission by the petitioner before 31.12.2019. The Court emphasized that the petitioner's claim should be processed in accordance with the law and highlighted that the previous judgment had attained finality.

Therefore, based on the legal arguments and the precedent set by the earlier judgment, the High Court granted relief to the petitioner by directing the authorities to facilitate the submission of Form GST TRAN-1 either electronically or manually, ensuring the processing of the claim by the specified deadline. The Court's decision was in line with upholding the petitioner's rights and ensuring compliance with the legal provisions governing the transitional input tax credit under the GST regime.