Court Orders Submission of Offline GST Form with Specific Requirements

The Court directed the respondents to allow the petitioner to submit the offline GST TRAN-1 form, subject to meeting specific requirements. The petitioner must prove attempting to upload the form before a specified date and obtain a certificate/recommendation from the GST Council. If all conditions are met, the offline form will be accepted by the specified deadline.

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Issues:
1. Acceptance of GST TRAN-1 form offline or through the portal.

Analysis:
The petitioner sought a direction to the respondents to accept its GST TRAN-1 form offline or by opening the portal. The petitioner referred to amendments in the Central Goods and Service Tax Rules, 2017, extending the due date for filing the offline GST TRAN-1 form. The petitioner cited interim orders from other High Courts directing acceptance of similar forms. The respondents argued that the petitioner failed to provide evidence of attempting to upload the form due to technical glitches within the specified transitional period. The Court examined the relevant law, including Rule 117 of the Rules of 2017, which mandates the submission of the GST TRAN-1 form within a specific timeframe.

The Court highlighted the conditions under which an assessee could furnish an offline GST TRAN-1 form, emphasizing the need to prove attempts made during the transitional period and technical difficulties faced. The petitioner failed to provide evidence of the date of the first attempt to upload the form or any communication with the GST Council regarding such issues. The Court differentiated this case from others where petitioners had demonstrated genuine efforts to file the required forms within the stipulated period. The judgments cited by the petitioner were deemed irrelevant due to the lack of evidence in the present case.

The Court disposed of the petition by directing the respondents to allow the petitioner to submit the offline GST TRAN-1 form, subject to meeting specific requirements. The petitioner must prove attempting to upload the form before a specified date and obtaining a certificate/recommendation from the GST Council. The Court set a deadline for the petitioner to submit the necessary application to the GST Council and receive the required certificate. If all conditions are met, the offline form will be accepted by the specified deadline. Additionally, the stay application was also disposed of accordingly.

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