TMI Blog2019 (2) TMI 1958X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the petitioner is not entitled to any of the reliefs claimed in the petition - Petition dismissed. - WRIT PETITION NO.2188 OF 2019 - - - Dated:- 28-2-2019 - PRASANNA B. VARALE S.M. GAVHANE, JJ. Mr. S.N. Lavekar, Advocate for the petitiioner. Mr. D.S. Ladda, Advocate for the respondents. ORAL ORDER [PER : S.M.GAVHANE,J.] : 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed following substantive reliefs: B] The Hon'ble High Court may be pleased to direct the respondents to re open the portal for submission of the FORM GST TRAN -1 for the petitioner and allow the petitioner to upload and file the FORM GST TRAN -1 as per the provisions of the Central Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controls the Goods and Service Tax in the city of Aurangabad. Respondent No.3 is superior of Respondent No.2 and the Apex Body of the State of Maharashtra for levy of State Goods and Service Tax in Maharashtra. Respondent No.4 is the agency appointed by respondent No.1 for managing and operating the on line web portal of the Goods and Service Tax in the entire country. 3. The petitioner has received registration certificate under Form GST REG 06 on 22.09.2017. On 27.12.2017, the petitioner could not upload its GST TRAN -1 Form on GSTN Portal due to the technical glitches on the website before the due date. The petitioner has made various correspondence with the respondents for filing the GST TRAN -1 and followed the entire instructions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN -1 by a further period not beyond 31st March, 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. , (b) in sub rule (4), in clause (b), in subclause(iii), the following proviso shall be inserted, namely,: Provided that the registered persons filing the declaration in FORM GST TRAN -1 in accordance with sub rule (1A), may submit the statement in FORM GST TRAN -2 by 30th April, 2019. (ii) in rule 142, in sub rule (5), after the words and figures of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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