TMI Blog2018 (10) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... all matters for the 3rd respondent to examine. The impugned order dated 27.06.2018 does not deal with the petitioners’ claim of inability to file their return in FORM GST TRAN-1 on 27.12.2017 because of server error; and, instead, relies on general statistics to justify rejection of the petitioners’ claim to have made attempts to file FORM GST TRAN-1 on 27.12.2017. Since the petitioners are entitled to have their case considered in accordance with law, and in terms of the notifications dated 10.09.2018 and the order dated 17.09.2018, the impugned order dated 27.06.2018 is set aside - petition disposed off. - Writ Petition Nos.32259 and 33573 of 2018 - - - Dated:- 3-10-2018 - Sri Justice Ramesh Ranganathan And Smt Justice Kongara Vija ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the specific averment in the petitioners representation dated 21.06.2018, that they had attempted to file their return on 27.12.2017. On the other hand Sri B.Narasimha Sarma, learned Standing Counsel, would draw our attention to the letter addressed by the petitioners on 19.02.2018 to submit that, even on their own admission, the petitioners did not seek to file the return in FORM GST TRAN-1 by 27.12.2017; and they had, in fact, admitted having attempted to do so only on 28.12.2017. The fact, however, remains that the question, whether or not the petitioners had attempted to file their return in FORM GST TRAN-1 on 27.12.2017, has not been examined by the Joint Commissioner in the impugned order. In the impugned order dated 27.06.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nferred on the Commissioner, on the recommendations of the GST Council, to extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31.03.2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal, and in respect of whom the Council has made a recommendation for such extension. The very fact that the Government of India has, itself, issued a notification amending the Rules is its recognition of the fact that certain dealers were unable to electronically submit their declarations in FORM GST TRAN-1 on 27.12.2017. Pursuant to Notification No.48/2018, the Commissioner (GST) issued Order No.4/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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