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 concerned authority to address the matter. The authority is instructed to consider the petitioner's request after a personal hearing and issue appropriate orders by a specified deadline to accommodate the impending last date for filing returns. The case is scheduled for further proceedings on a subsequent date.

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Issues:
Petitioner seeking reopening of TRAN-01 due to technical glitches

Analysis:
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.

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