G.D. Motors vs. The Union Of India And The Commissioner Central Goods And Services Tax, Gst Council And Others
(Gauhati High Court, Assam)
Heard Dr. A. Saraf, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent Nos. 1 to 5 as well as Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent Nos. 6, 7 & 8.
2. The petitioner has prayed for allowing him to submit FORM GST TRAN-1 returns electronically, as he could not upload the same in the GST portal due to technical glitches.
3. The petitioner’s counsel submits that the earlier time limit given for submission of the GST FORM TRAN-1 returns under the GST Act, 2017, was till 31.01.2019. Due to technical glitches, the petitioner could not submit the returns and in this respect, the petitioner had also filed representations to allow him to file returns. However, there was no reply to the petitioner’s representations. Thereafter, vide Order No. 01/2019-GST, issued by the Principal Commissioner (GST), Govt. of India, Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxed and Customs), the period for submitting declaration under FORM GST TRAN-1 was extended till 31.03.2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases had been recommended by the Council.
4. Mr. S.C. Keyal, learned ASGI submits that if the petitioner was unable to submit his declaration under GST FROM TRAN-1 within the specified time period, due to technical difficulties, the petitioner would be covered by Order No. 01/2019-GST dated 31.01.2019.
5. On perusal of the pleadings and the documents on record, this Court is of the view that the case of the petitioner should be considered to enable him to submit declaration in FORM GST TRAN-1. However, in view of the requirement of having the case of the petitioner recommended by the Council, as reflected in Order No. 01/2019-GST dated 31.01.2019, a direction is issued to the respondent Nos. 2 & 3 to accept/entertain the declaration to be filed by the petitioner in FORM GST TRAN-1 electronically on the portal line, subject to the condition that the same is done on or before 31.03.2019.
Writ petition is accordingly disposed off.
