Case Law Details
Nagorao Auto Engineering Works Vs Union of India (Chhattisgarh High Court)
HC directed GST Authority to re-open online portal or accept manually filing of Form TRAN-1 due to technical glitch.
Conclusion: Due to compelling circumstances and because of the technical glitches and difficulties, assessee was not able to file TRAN-1 form, therefore, High Court directed GST Authority to re-open online portal to enable filing of Form TRAN-1 electronically or accept manually.
Held: Assessee was a trader registered under the GST Act dealing in two and three wheeler spare parts holding GSTIN-22ABHPN8512G1ZU. Assessee did make her attempt in ensuring that the TRAN -1 form was uploaded through online mode but because of the inexperience on the part of the legal heirs of the original proprietor as also on the part of the personnel handling the accounting of assessee-establishment, the same could not be uploaded because of the technical reasons. That assessee never tried to avoid the submission of the said details but was ever willing to do so but for the technical glitches that occurred, the same could not be uploaded. That the reasons for not uploading were beyond the control of assessee and assessee could not be attributed for the said lapse and prayed for a chance to upload the same afresh, either by opening of the portal by the respondents or permitting them to submit the same manually. Respective authority contended that assessee had not challenged the provision of the GST Act Rule 117 of the GST Rules which prescribed a fix date by which time the TRAN-1 Form had to be submitted. It was noted that the husband of assessee who was the original proprietor having expired in the midst of introduction of the new GST regime on 20.09.2017 and the then compelling circumstances, and further because of the technical glitches and difficulties which assessee faced in the course of submission of TRAN-1 form, this Court also endorsed the view taken by the various High Courts. The court directed the authority to permit assessee either submit the TRAN-1 Form online by opening of the portal or permit to submit the TRAN- 1 Form manually and thereafter to process assessee’s claim for grant of the input tax credit at the earliest.
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
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