Petitioner Allowed to Submit Form GST TRAN-1 After Technical Issues During Original Filing Period.

The HC directed the respondents to allow the petitioner to submit Form GST TRAN-1 either electronically or manually by a specified deadline, following the petitioner's claim of technical issues during the original filing period. The court emphasized compliance with legal procedures and dismissed pending petitions, awarding no costs.

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Issues:
Challenging refusal to forward input tax credit carry forward request to IT Grievance Redressal Committee.

Analysis:
The writ petition sought a Writ of Mandamus to declare the proceedings of the 1st respondent as illegal and unconstitutional for refusing to forward the petitioner's request to carry forward input tax credit. The petitioner faced technical glitches while attempting online submission of Form GST TRAN-1. Despite submitting representations and letters, the petitioner's request was denied due to lack of evidence of being prevented from filing on time. The respondents argued that the petitioner failed to avail the extended filing deadline and did not make alternative arrangements. The main issue was whether the petitioner's request could be considered and if the respondents could be directed to reopen the portal for electronic filing or accept manual submission of Form GST TRAN-1.

The petitioner claimed that technical issues hindered filing, while the respondents contended that the petitioner was negligent and did not provide evidence of attempting to file before the deadline. The court considered precedents where technical glitches prevented filing and held that expecting compliance in such situations was burdensome for taxpayers. Citing a Delhi High Court decision, the court found merit in the petitioner's request and directed the respondents to allow electronic or manual submission of Form GST TRAN-1 by a specified date.

In conclusion, the court disposed of the Writ Petition by directing the respondents to facilitate electronic or manual submission of Form GST TRAN-1 by a specified deadline, emphasizing that the petitioner's claim should be processed in accordance with the law. No costs were awarded, and pending petitions were dismissed as a result of the judgment.

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