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2020 (7) TMI 548 - HC - GSTFiling of GST TRAN-1 and TRAN-2 returns - rejection on the ground of the petitioner failing to produce any material/evidence to show that he had tried to submit the TRAN-1 and TRAN-2 within the stipulated period, the petitioner faced technical glitch. HELD THAT:- This court is of the opinion that the respondent State authorities on the matter being referred to it by the High Court in the earlier round of litigation in WPT No.68 of 2018 should have considered the contentions of the petitioner raised by him in the said writ petition wherein itself he had categorically submitted that he has faced certain technical glitches while submitting TRAN-1 forms and the report in this regard was lodged on 26.12.2017and he has lodged complaint in this regard to the authorities well before the last date - In addition, he has also manually submitted the same on 18.01.2018 and had also sent it by registered post on the same day - All these aspects have not been considered or decided by the Commissioner in his order dated 14.09.2018 in the absence of any reasons and discussion by the Commissioner to the contentions and submissions of the petitioner, this court is of the view that the said order dated 14.09.2018 needs to be reconsidered. Matter remanded back to the Commissioner, Commercial Tax for a reconsideration and for passing of a fresh order - appeal allowed by way of remand.
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