Court orders extension for GST TRAN-1 due to technical glitches

The court ruled in favor of the petitioner, directing the respondents to extend the submission date or reinstate the submission facility for the petitioner due to technical glitches in filing GST TRAN-1 declaration, similar to a previous decision where relief was granted for technical issues beyond the deadline. The court emphasized the impact of technical glitches on filing processes and granted the relief sought by the petitioner.

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Issues:
Extension of date for submitting GST TRAN-1 declaration, technical glitches in filing, applicability of previous court decision.

Extension of Date for Submitting GST TRAN-1 Declaration:
The petitioner sought a direction to extend the date for submitting the declaration electronically in FORM GST TRAN-1 or to reinstate the facility for availing Input Tax Credit. The petitioner faced technical issues while trying to upload inputs for availing Input Tax Credit, leading to the present writ petition. The Special Government Pleader argued that since the Government had already extended the deadline till 31.03.2019, the petitioner cannot ask for further time. However, the court noted technical glitches beyond the filing deadline and found the petitioner's case similar to a previous decision where relief was granted due to technical issues. The court decided in favor of the petitioner, directing the respondents to extend the submission date or reinstate the submission facility for the petitioner.

Technical Glitches in Filing:
The court acknowledged the technical glitches in uploading returns/forms on the respondents' portals, as evidenced by the communication between the petitioner and the respondents. Despite the petitioner's timely attempts, technical issues prevented successful filing. The court observed that the petitioner's situation aligned with the previous court decision where relief was granted due to technical glitches. The court found that the portal remained closed due to technical issues, as confirmed by the respondents on multiple occasions. Consequently, the court granted the relief sought by the petitioner, emphasizing the impact of technical glitches on filing processes.

Applicability of Previous Court Decision:
The Special Government Pleader argued that the previous court decision cited by the petitioner was not applicable in this case, as the petitioner in that case had initiated filing before the deadline, unlike the present petitioner. However, the court found the petitioner's circumstances akin to the previous case, where relief was granted due to technical issues. The court noted that technical glitches persisted even after the filing deadline, leading to the petitioner's inability to submit the required documents. Consequently, the court ruled in favor of the petitioner, directing the respondents to address the technical issues and facilitate the submission process.

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