J. Saraswathiammal Powerloom And Others vs. Goods And Service Tax Council And Others
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
J. Saraswathiammal Powerloom And Others
Goods And Service Tax Council And Others
Madras High Court
Mar 5, 2021
Order No.
W.P.(MD)Nos.2254, 2260, 2266 & 2272 of 2021
TR Citation
2021 (3) TR 4295
Related HSN Chapter/s
Related HSN Code


Heard the learned counsel on either side.

2. The petitioners were dealers registered under the Tamil Nadu Value Added Tax Act, 2006. Following the implementation of GST Regime with effect from 01.07.2017, the petitioners filed form TRAN-1 declarations. However, the Input Tax Credit available to them was not carried forward in the Electronic Credit Ledger. The petitioners have been submitting representations right from 30th January 2019. The Nodal Officer at the Divisional Level forwarded the petitioners’ representation to the State Level Nodal Officer.

The matter was taken up for consideration by the IT Grievance Redressal Committee.

3. The stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief.

4. I am afraid that the stand of the respondents is too narrow and technical. A learned Judge of the Madras High Court vide Order dated 14.02.2020 in W.P.No.3328 of 2020(M/s.Checkpoint Apparel Labeling Solutions India Private Limited, Rep. By its Manager V.R.Govindarajan, Chennai V. The Commissioner of GST & Central Excise, Chennai and four others) had held as follows:-

“ 3. 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 he would have to collect evidence of difficulty/technical glitch in uploading forms.

4. 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) reads as follows:-

‘(1A) Notwithstanding anything contained in sub-rule(1), the Commissioner may, on the recommendations 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.’

5. The requirement for an assessee to establish technical difficulty as expressed in Circular dated 03.04.2018, is reiterated in the provision. I am however, unable to understand as to how the assessee would have anticipated this requirement in order that it collects proof by way of screen shots and otherwise establish the factum of technical glitches.”

5. The said decision was taken on appeal in W.A. No.788 of 2020. The Hon’ble Division Bench vide Order dated 23.09.2020 dismissed the writ appeal filed by the department.

6. Respectfully following the aforesaid decision, I direct the respondent Nos.5 to 7 to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.

The entire exercise shall be concluded within a period of twelve weeks from the date of receipt of a copy of this order.

7. This writ petitions stand allowed. No costs.

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