GST TRAN-1 filing relief for taxpayers affected by technical glitches, with facilitation directed under the later circular.

Taxpayers who migrated to GST and could not upload FORM GST TRAN-1 on time because of technical difficulties were covered by a subsequent circular dated 03.04.2018. The circular required identification of taxpayers who failed to complete filing based on the electronic audit trail and provided an opportunity to complete the process. In line with that operative framework, the Court directed facilitation for completion of FORM GST TRAN-1 and required the GST Network to make the necessary arrangements.

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Issues: Whether the petitioners, who could not upload FORM GST TRAN-1 within the stipulated time because of technical difficulties, were entitled to a direction enabling them to complete the filing in terms of the subsequent GST circular.

Analysis: The petitioners had migrated to the GST regime and claimed that they were unable to complete the upload of FORM GST TRAN-1 due to IT-related glitches. The circular issued on 03.04.2018 directed the GST Network to identify taxpayers who could not complete the filing on the basis of the electronic audit trail and to provide them an opportunity to complete the filing. In view of that circular and the submission that the issue had been resolved by the Government of India, the Court found it appropriate to issue directions consistent with the circular.

Conclusion: The petitioners were entitled to facilitation for completion of FORM GST TRAN-1, and the GST Network was directed to make appropriate facilities and provisions for that purpose.

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