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Petitioner Granted Extension for GST Form Submission, Court Dismisses Petition The petitioner sought direction for online submission of Form GST TRAN-1 due to technical issues. Respondent acknowledged the problem, leading to an ...
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Petitioner Granted Extension for GST Form Submission, Court Dismisses Petition
The petitioner sought direction for online submission of Form GST TRAN-1 due to technical issues. Respondent acknowledged the problem, leading to an extension for submission until March 2019. The petitioner was allowed to file Form GST TRAN-2 by April 2019, with GSTN enabling the filing of TRAN 1 for those granted an extension. The petitioner's counsel withdrew the petition after issue resolution, with liberty to file a fresh petition if needed. The court dismissed the petition as withdrawn, granting liberty for a future filing if necessary.
Issues: Petition seeking direction for online submission of Form GST TRAN-1 for claiming input tax credit under GST Act due to technical issues.
Analysis: The petitioner filed a petition under Article 226 of the Constitution of India seeking a direction to enable online submission of Form GST TRAN-1 to claim input tax credit under the Goods & Services Tax Act, 2017. The petitioner faced technical problems as the form was not accepted online despite their best efforts. Respondent no.5, the Chairman of Goods and Services Tax Network, Ministry of Finance, acknowledged the issue and took steps to resolve it. The matter was discussed in the IT Grievance Redressal Committee and subsequently referred to the Law Committee for necessary actions. A notification was issued by CBIC, allowing an extension for submitting the declaration electronically in Form GST TRAN-1 until 31st March 2019 for registered persons facing technical difficulties. The petitioner was also permitted to file Form GST TRAN-2 by 30th April 2019. Consequently, GSTN would enable the filing of TRAN 1 on the common portal for the petitioner and others granted an extension. The petitioner's issue was considered resolved with the issuance of the notification.
The petitioner's counsel sought to withdraw the petition in light of the resolution of the issues by the respondents. The court granted the liberty to file a fresh petition if the problems were not resolved satisfactorily in the future. Subsequently, the petition was dismissed as withdrawn with the liberty granted to the petitioner to file a fresh petition if necessary.
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