Form GST TRAN­1 Filing: Applicant should not suffer for technical glitches

Shakti Motors Vs State of Gujarat (Gujarat High Court)

We are of the view that the writ ­applicant is entitled to seek the benefit of the Order No.1/2020 ­GST, dated 7th February, 2020 referred to above. The order referred to above extends the period for submitting the declaration in Form GST TRAN­1 till 31st March, 2020 for a class of registered person, who could not submit the said declaration by the due date on account of technical difficulties on the common portal. Thus, the necessary action shall be taken on or before 30th March, 2020.

In such circumstances referred to above, we dispose of this writ­ application with the direction to the respondent no.5 herein i.e. the Nodal Officer to undertake this exercise at the earliest. The GSTN upon receipt of the proposal from the Nodal Officer shall look into the same and take an appropriate decision in accordance with law, more particularly, keeping in mind the writ­ applicant should not suffer on account of any technical glitches.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Rule returnable forthwith. Mr. Soaham Joshi, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.1, 3, 4 and 5 respectively.

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