O R D E R

The petitioner has sought for a direction to the respondents to open the GST Common Portal thereby allowing the petitioner to submit Form GST TRAN-2 or direct the respondents to accept the Form GST TRAN-2 already filed manually vide letter dated 22.10.2019 at Annexure – D and enable the petitioner to avail the benefit of transit credit in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’ for short) read with Rule 117(4)(b)(iii) of the Central Goods and Services Tax Rules, 2017 and Section 172 of CGST Act, 2017.

2. The petitioner is a Private Limited Company engaged in the activity of wholesale trade of desktop computers, portable laptops, computer accessories, mobiles and gadgets etc. The petitioner was registered as a ‘dealer’ under the provisions of the Karnataka Value Added Tax Act, 2003 (‘KVAT Act’ for short). On introduction of new tax regime i.e. Goods and Services Tax with effect from 01.07.2017, the petitioner is registered under the provisions of the Goods and Services Tax Act, 2017 (KGST & CGST Act). It is submitted that in order to avail the transit credit of duty of tax levied by the Central Government, the petitioner in terms of transit provisions, electronically submitted and filed GST TRAN-1 Form in GST Common Portal.

However, the GST TRAN-2 Form was not filed within the due date for a bona-fide reason as the concerned Accountant of the petitioner’s Company had left the organization during that period. After the period prescribed for filing of the GST TRAN-2 Form lapsed, the petitioner had made efforts to avail the transitional credit by submitting the application/representation but the Common Portal was not opened.

3. It is submitted that the Nodal Officer has not considered the application/representation submitted by the petitioner hence, the petitioner was constrained to file the GST TRAN-2 Form manually, but the same has not been accepted by the respondent-Authorities.  

4. Having regard to the facts and circumstances of the case, it is evident that the application/representation submitted by the petitioner before the Nodal Officer/respondent No.1 has remained unconsidered. In the light of the decision of this Court in Writ Petition No.19076/2019 dated 26.04.2019, the Nodal Officer is obligated to consider the application/representation seeking permission to upload GST TRAN-2 Form electronically or manually.

This Court while considering the filing/revising of GST TRAN-I Form in Writ Petition No.33290/2019 and allied matters elaborately discussed the provisions of the CGST Act as well as the rulings of the different Hon’ble Courts holding the field.

5. In the light of Section 140 read with Sections 142 and 172 of the CGST Act as well as Rule 117 (1) of the CGST rules and the Circular dated 03.04.2018, the Nodal Officer is directed to consider the application/representation submitted by the petitioner and take a decision in an expedite manner, in any event, not later than 8 weeks from the date of receipt of certified copy of this order.

Accordingly, the writ petition stands disposed of.