TMI Blog2021 (4) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed within 90 days, there was a periodical extension and the final extended date was 31.03.2020. In the present case, the impugned order itself came to be passed on 28.08.2019. Therefore, applying the decision made in M/S. CHECKPOINT APPAREL LABELING SOLUTIONS INDIA PRIVATE LIMITED VERSUS THE COMMISSIONER OF GST CENTRAL EXCISE, 1. THE COMMISSIONER OF GST CENTRAL EXCISE, THE SUPERINTENDENT OF CENTRAL TAX (CGST) , THE NODAL OFFICER GST GRIEVANCES, GOODS AND SERVICE TAX NETWORK [ 2020 (8) TMI 209 - MADRAS HIGH COURT ], the communication impugned in the writ petition is quashed. The Writ Petition is allowed. - W.P.(MD)No.25528 of 2019 And W.M.P.(MD)No.22081 of 2019 - - - Dated:- 2-3-2021 - Honourable Mr.Justice G.R.Swaminath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the assessee to establish a demonstrable glitch in the portal. Such requirement does not figure in the Act prior to 03.04.2018 and thus an assessee has not been put to notice that he would have to collect evidence of difficulty/technical glitch in uploading forms. 4.Rule 117 was amended by insertion of sub-rule (1A) on 10.09.2018, extending the due date for uploading of TRAN Declaration Form to 31.03.2019. This date has since been extended to 31.03.2020 by Notification issued by the Central Board of Excise Customs bearing No.02/2020. Rule 117(1A) reads as follows: '[(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana High Court ii) Avante Tablewares Throughs V. The Nodal Officer (C/SCA/5758/2019 dated 06.09.2019 of the Gujarat High Court and iii) Siddharth Enterprises V. Nodal Officer (2019 (29) GSTL 664 of the Gujarat High Court . 6.The said order was taken on appeal by the department. But the Hon'ble Division Bench vide order dated 23.09.2020 in W.A.No.788 of 2020 (Commr. Of GST vs. M/s.Checkpoint Apparel) dismissed the writ appeal. 7.There can be no doubt that the petitioner made effort to upload the details in the web portal. Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed within 90 days, there was a periodical extension and the final extended date was 31.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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