TMI Blog2021 (4) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax were well aware of the existence of such glitches. Notwithstanding this, the Board places the onus 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 the would have to collect evidence of difficulty/technical glitch in uploading forms. The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision - Though Goods and Service Tax has been introduced to streamline multiple revenue enactments, the mass litigation that Rule 117 has generated, has defeated the very object and purpose of the enactment. Transition, by itself, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was to be uploaded in the portal of the Department. The last date stipulated as per Rule 117 of the Central Goods and Service Tax Rules, 2017 (CGST Rules) was 27.12.2017. There were, admittedly manifold glitches in accessing the website and uploading the Form. In fact, Courts all over the country have been dealing with matters where assessees have vented grievances and difficulties in uploading the Forms and relief has been granted in several matters directing the Department to permit access and allow the petitioner therein to upload the declaration Forms. 3.The learned counsel for the petitioner would submit that the petitioner has been filing regular monthly returns, but has been unable to seek the benefit of carry forward credit, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the officials of the Department of Goods and Service Tax were well aware of the existence of such glitches. Notwithstanding this, at paragraph 5, the Board places the onus 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 the would have to collect evidence of difficulty/technical glitch in uploading forms. 7. That apart, 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awing support from the following three decisions. i. Adfert Technologies Pvt Ltd Vs.Union of India (CWP No. 30949 of 2018 (O M) dated 04.11.2019 of the Punjab and Haryana 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. 10.The exchange of communications between 12.02.2019 to 26.03.2019 reveal that the petitioner has been diligent in making efforts to open the portal and upload the forms. In the light of the above, the respondents are directed to do the needful forthwith to enable the petitioner to upload the requisite forms. 11.With the above direction, the Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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