TMI Blog2020 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... rities 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 discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnature of the Commercial Tax Department having received the same. 3. Further, the counsel for the petitioner also submitted that the petitioner had tried to submit TRAN-1 and TRAN-2 returns manually on 18.01.2018 by approaching the GST Officers in the GST office at District Dhamtari. On the same day the petitioner also has sent the GST TRAN-1 form by post to the department. The receipt of registered post sent also is enclosed along with the present writ petition, which too was not accepted by the department which led to the petitioner filing a writ petition in the High Court on 26.02.2018 which was registered as WPT No.68 of 2018 which came up for hearing before this Court on 14.05.2018 and considering all the aforesaid aspects submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the documents by which the petitioner claims to have submitted TRAN-1 manually on 18.01.2018, the finding of the Commissioner in Annexure P/3 dated 14.09.2018 prima facie seems to be incorrect. This refusal of granting permission to submit TRAN-1 form on 14.09.2018 has led to the filing of the present writ petition. 5. The counsel for the petitioner submits that the finding given by the Commissioner is totally erroneous as also perverse as it is without proper verification of the factual matrix from the records. The petitioner referred to a judgment passed by the Madurai Bench of the Madras High Court in case of Tara Exports Vs. Union of India, decided on 10.09.2018, wherein the Division Bench of the Madurai Bench under similar cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. Accordingly, this court remits the matter back to the Commissioner, Commercial Tax for a reconsideration and for passing of a fresh order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner on 14.09.2018 thereafter again the petitioner has filed this present writ petition also immediately, thus, the petitioner has been promptly pursuing his claim all along thereafter on the basis of the recommendation, ireferred by the Commissioner to the GST council, appropriate decision may be taken at the earliest. 12. Considering the element of time which has consumed in the course of litigation, it is expected that the Commissioner, Commercial Tax shall take a decision at the earliest preferably within an outer limit of 60 days from the date of receipt of copy of this order. 13. In the event, if the Commissioner, Commercial Tax makes a reference to the GST Council, it is expected that the Council also, in turn, takes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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