GST TRAN-1 filing difficulty addressed through extended declaration period and consideration by the competent authority

Technical difficulties in uploading GST TRAN-1 were stated to be capable of being addressed under the amended rules extending the declaration period, and the petitioner's representation was to be considered by the competent authority after hearing. The matter was therefore disposed of on the basis that the grievance could be examined through the prescribed administrative process, rather than by a substantive determination of the filing dispute.

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Issues: Whether time for filing GST TRAN-1 could be extended on account of technical difficulties in uploading the declaration form, and whether the petitioner's grievance could be addressed through the competent authority.

Outcome: The petition was disposed of after the respondents stated that the declaration period had been extendable under the amended rules and that the petitioner's representation would be considered by the competent authority after hearing.

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