Case Law Details
Kun United Motors Pvt. Ltd Vs Assistant Commissioner of Central Tax GST Cell (Andhra Pradesh High Court)
The issue under consideration is whether assessee is allowed to file Form TRAN-1 manually with department due to technical glitches with the GST online portal?
High Court states that, the factual position in the present case is not any different. Though, the case of the petitioner cannot be strictly categorized as covered by “technical glitches”, however, as held in M/s Blue Bird (supra), the GST System is still in a “trial and error phase‟ as far as its implementation is concerned and although the failure was on the part of the Petitioner, the error was inadvertent. The petitioner does not have any evidence or proof in support of his submission that the personnel responsible for dealing with the compliances was unable to file the requisite Form due to non-functioning of GST Portal. However, HC have noticed that in large number of matters, the petitioner have similarly complained that before the deadline, they were not able to access the GST Portal. This could be presumably because of low bandwith, given the fact that before the deadline, a large number of tax payers all over the country, were trying to submit the declaration in form TRAN-1. In these circumstances, HC would thus give the benefit of doubt to the petitioner. In view of the law laid down in the judgments referred to above and as the petitioner could not upload the TRAN-1 form electronically due to technical snags and since Government of India has been extending the time regularly for submitting TRAN-1 forms, we feel that it is a fit case where the request of the petitioner can be considered. Accordingly, the Writ Petition is disposed of directing the respondents herein either to open the portal to enable the petitioner to again file GST TRAN-1 form electronically or in the alternative accept the GST TRAN-1 form manually on or before 30.9.2020. Once it is uploaded or submitted manually, the claim of the petitioner may be processed in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The present Writ Petition came to be filed seeking issuance of writ of Mandamus directing the respondents to open the GSTN portal and enable the petitioner to file the TRAN-1 form and avail the credit of excise duty and cess of Rs.79,77,785/- as input tax credit of GST, or in the alternative, to permit the petitioner to submit manually GST TRAN-1 form and allow credit of input tax.
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