TMI Blog2021 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... the form online was nothing new but the exact copy of the form which he had attempted to submit online for the first time and in which effort, he had been unsuccessful because of the glitches in GSTN Portal - the reproduced portion of the order passed by the Superintendent CGST and Central Excise, Amalner Range is an order based on the reference of the ITGRC Committee that the TRAN-1 claims filed by the petitioner has not been approved. No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. The petitioner is permitted to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No.5 informing the decision of disapproval of the claim/grievance of the petitioner. 2. The learned advocate submits, on instructions, that prayer clause D as regards challenge to Rule 117 of the Central Goods and Service Tax Rules, 2017 and prayer clause F in relation thereto, are being given up by the petitioner and they may be treated as deleted from the prayers. We record the said statement and prayer clauses D and F stand deleted. 3. We have considered the submissions of the learned advocates for the respective sides. The grievance of the petitioner is that after the introduction of the Central Goods and Service Tax Act, 2017 and Central Goods and Service Tax Rules, 2017, there were several glitches in the onli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2018, respondent No.4 was directed to take a decision on the representation of the petitioner tendered on 20.02.2018 within four (4) weeks. Response to this order is by the communication at page No.83 of the petition paper book by which the Superintendent CGST and Central Excise, Amalner Range informed the petitioner as under : To, M/s. Gayatri Agro Agency, Parola. Please refer to your application to re-open Tran-1, for submission of excise claim. In this regard it is informed that Tran-1 claims filed by M/s Ram Agro Agencies, M/s Vijay Agro Centre M/s Gayatri Agro Agency has not been approved by the ITGRC Committee This is submitted for information please. -- Regards Superintendent CGST Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. Now, the petitioner desires to submit a revised form which is permissible under Rule 120-A. The Department is treating the said revised form as being a Second Revision sought by the petitioner, which is apparently impermissible in law. 9. We, therefore, noticed the controversy that after the petitioner first failed in making a complete uploading of the TRAN-1 form, he could succeed in uploading the said form without glitches on 10.11.2017. The revision that is sought, is not being accepted by the authorities. His first revision is dated 08.01.2018, which was not being accepted online and, therefore, he tendered the same manually to the Superintendent GST Office, Jalgaon. This is not being accepted on the ground that it amounts to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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