Case Law Details
A.F. Babu Vs Union of India (Kerala High Court)
While it is a fact that the petitioners did not make an attempt to log into the system before 27.12.2017, the cut-off date prescribed by the respondents for uploading the TRAN-1 Form to the web portal, I find that the petitioners were guided by a press release of the GST Council, which suggested that they could upload the statutory form on any date before 31.12.2017.
Placing reliance on the said press release, the petitioners had submitted an E-mail on 30.12.2017, seeking a clarification as to when the web portal would open again so as to upload their respective TRAN-1 Forms. The said E-mail, in my view, suggests that the petitioners would have attempted to upload the TRAN-1 Form had the web portal remained open till 31.12.2017 as indicated in the press release of the GST Council.
No doubt, it is now clarified by the learned Standing Counsel for the respondents that the press release itself was a mistaken one, in that there was no decision to extend the time limit till 31.12.2017. I find, however, that the petitioner assesee cannot be deprived of the substantive benefit under the GST Act merely on account of a technical procedure insisted upon by the respondents.
This is more so when they had valid reason to assume that the facility to upload the necessary TRAN- 1 Form was available till 31.12.2017. I also take note of the judgment of the Delhi High Court in Amon Motors Vs. Union of India and Ors [W.P.(C).No.2478/2019 decided on 2 1.11.2019], where in almost similar circumstances, the Court permitted the petitioners therein to file a Form TRAN-1 electronically on or before a specified date. Taking cue from the said judgment, I deem it appropriate to allow these Writ petitions by quashing the impugned communications and directing the respondents to either open the online portal so as to enable the petitioners to file the Form TRAN-1 electronically or to accept the same manually on or before 31.12.2019.
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