Bombay High Court allowed Manual Filing of TRANS-1 FORM

Gayatri Agro Agencies Vs Union of India and Ors. (Bombay High Court)

Para 13 We permit the petitioner to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two (2) weeks’ time. We are permitting the petitioner to submit the revised form manually, in view of the judgment delivered by the Division Bench of the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. Vs. Union of India 2019 SCC Online P & H 5701 and the judgment delivered by the learned Division Bench of the Gujarat High Court in Siddharth Enterprises Vs. The Nodal Officer, 2019 (29) G.S.T.L. 664. Needless to state, respondent No.4 would decide the revised form filed by the petitioner online / manually in accordance with the procedure as is prescribed.

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT

1. The petitioner-establishment has put forth prayer clauses “A”, “B” and “C” as under :

“A) The Hon’ble High Court may be pleased be issue a writ, order or direction in the nature of writ and thereby direct the Respondents to permit the petitioner to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1 as per the provisions of Rule 120-A of the Central Goods and Service Tax Rules, 2017 by opening the electronic/common portal for that purpose.”

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