Court orders facilitation of Form TRAN-1 filing, addressing GST Portal glitches, ensuring taxpayer support.

The Court directed the respondents to facilitate the filing of Form TRAN-1 by the petitioner, acknowledging the challenges faced due to technical glitches on the GST Portal. Emphasizing the need to address genuine taxpayer difficulties, the Court allowed the petition in line with precedent, ordering the respondents to enable electronic or manual submission of the form and process the claim promptly, ultimately ruling in favor of the petitioner.

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Issues:
Claim of tax credit on stock held on 30.6.2017 in Form TRAN 1 and TRAN 2 due to glitches in the system.

Analysis:
The petitioner, engaged in trading and servicing of two-wheelers, sought transition credit under the CGST Act. Despite being entitled to an Input Tax Credit of Rs. 23,72,079/-, technical glitches on the GST Portal prevented the timely submission of Form TRAN-1 within the 90-day stipulated period. The government extended the deadline multiple times, with the final extension until 27.12.2017. However, the petitioner faced persistent issues uploading the form due to system failures, prompting requests for assistance, which went unanswered by the GST Department.

The petitioner cited CBIC Circular No.39/13/2018-GST and previous court decisions to support their claim. The government's failure to address technical glitches on the GST Portal was highlighted, leading to a plea for relief similar to other parties in similar situations. The respondent, represented by the senior standing counsel for GST, contended that no evidence of error in submission/filing of TRAN-1 prior to the due date existed, leading to the rejection of the petitioner's request by the Grievance Redressal Committee.

In line with previous judgments, the Court acknowledged the challenges faced by taxpayers in navigating the GST system and directed the respondents to facilitate the filing of Form TRAN-1 by the petitioner either electronically or manually. The Court emphasized the need for authorities to consider genuine difficulties faced by taxpayers and process claims in accordance with the law. The decision in M/s Blue Bird Pure Pvt. Ltd was cited and followed, leading to the allowance of the petition and a directive for the respondents to address the petitioner's claim promptly.

The Court ordered the respondents to enable the petitioner to file Form TRAN-1 electronically or accept it manually by a specified date. Once filed, the respondents were instructed to process the claim in adherence to the law, thereby concluding the matter in favor of the petitioner.

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