2019 (3) TMI 1613 - HC - GST

Judge directs authority to address petitioner's TRAN-01 reopening request due to glitches, sets deadline for action.

The judge refrains from delving into the issues raised by the petitioner seeking the reopening of TRAN-01 due to technical glitches and directs the ... Reopening of TRAN-01 - technical glitches in accessing the common portal - revision of TRAN-01 may be effected only once - opportunity of personal hearingReopening of TRAN-01 - technical glitches in accessing the common portal - revision of TRAN-01 may be effected only once - opportunity of personal hearing - Petition seeking reopening/revision of TRAN-01 on account of alleged technical glitches was not adjudicated on merits by the court and was directed to be considered afresh by the concerned authority after personal hearing. - HELD THAT: - The court noted the petitioner's request to reopen TRAN-01 alleging inability to do so due to technical glitches. Respondents placed on record a Notification indicating that 'technical glitches' refer to difficulty in accessing the common portal and not to errors in the claim, and relied on Rule 120A of the CGST Rules, 2017 that permits revision of TRAN-01 only once. The court refrained from deciding these contentions and declined to resolve the competing factual and legal questions itself. Instead, the court directed that the authority consider the petitioner's request after affording a personal hearing to the petitioner/authorised representative and examine the claim and the contention of technical difficulty. The petitioner/representative was ordered to appear before the Nodal Officer on the specified date with all supporting materials, and the officer was directed to pass appropriate orders in accordance with law by the specified date, having regard to the impending return-filing deadline. [Paras 3, 4, 5, 6, 7]Matter remitted to the concerned authority for fresh consideration after personal hearing; petitioner to appear before the Nodal Officer on 27.03.2019 and the Officer to pass orders by 29.03.2019.Final Conclusion: The High Court declined to adjudicate the merits of the petitioner's request to reopen TRAN-01, and directed the concerned authority to afford a personal hearing to the petitioner, consider the claim (including the contention of technical glitches and the respondents' reliance on Rule 120A), and pass appropriate orders by the stipulated date. Issues:Petitioner seeking reopening of TRAN-01 due to technical glitchesAnalysis:The petitioner has approached the respondents seeking the reopening of TRAN-01, citing technical glitches as the reason for being unable to do so. The learned Senior Panel Counsel for the respondents points out a Notification dated 31.01.2019, emphasizing that the technical glitches must pertain to difficulty in accessing the common portal, not technical errors in the claim made by the petitioner. Additionally, reference is made to Rule 120A of the Central Goods and Services Tax (CGST) Rules, 2017, which stipulates that a revision of TRAN-01 may only be done once, and in this case, the petitioner has already sought a revision earlier. The judge refrains from delving into these issues and leaves it to the concerned authority to address. The authority is directed to consider the petitioner's request after providing an opportunity for a personal hearing. The petitioner or their authorized representative is instructed to appear before the Nodal Officer/second respondent on a specified date with all supporting materials. The Officer is required to issue appropriate orders by a specified deadline, considering the impending last date for filing returns. The case is scheduled for listing on a subsequent date for further proceedings.