HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return

Apollo Screens Pvt Ltd. Vs Union of India (Guajrat High Court)

We are conscious, as pointed out by the counsel for the petitioner that some High Courts have intercepted and obviated the genuine difficulties in uploading the returns due to technical errors. However, facts of each case would have to be minutely examined. Unless there is some prima­facie evidence of genuine attempts at filing the returns having failed on account of technical errors, accepting a bald declaration by the petitioner would virtually amount to extending the time limit for filing the returns and this would lead to chaotic results.

The petitioner’s first official attempt in writing came on 27.04.2018 i.e. good four months after the time limit has lapsed. In absence of any other material suggesting genuine honest attempt on the part of the petitioner to file the return electronically, the same having failed on account of portal error or some such technical error attributable to the department, it would not be possible to extend the time limit for the petitioner.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

1. Petitioner has prayed for a direction to the respondents to allow the petitioner to carry forward balance CENVAT Credit available as on 30.06.2017.

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