2019 (12) TMI 1053 - HC - GST

Court Orders Reopening of GST TRAN-1 Portal for Manual Submissions

The Court allowed the petition, directing the respondents to reopen the portal for two weeks, accept manual submissions of GST TRAN-1, and ensure the ... Reopening of GST TRAN-1 portal - manual acceptance of GST TRAN-1 - facility to pay tax despite online portal closure - reliance on binding precedentReopening of GST TRAN-1 portal - manual acceptance of GST TRAN-1 - facility to pay tax despite online portal closure - reliance on binding precedent - Direction to respondents to reopen the GST TRAN-1 portal for a limited period and to accept TRAN-1 applications manually and permit payment of tax where the petitioner files the form. - HELD THAT: - The Court found the facts and contention in this petition to be identical to those decided in Vardhman Extrusions Pvt Ltd vs Union of India & Anr (OWP No. 913/2018 dated 11.05.2018) and, in the absence of any distinguishing reason, declined to take a different view. The respondents were afforded opportunities to obtain instructions but did not do so; in consequence the Court proceeded on the basis of the earlier decision and directed remedial measures consistent with that precedent. The remedial directions require the respondents to reopen the portal for a period of two weeks, to entertain manual filing of the GST TRAN-1 form if the petitioner files it within that period, and to ensure the petitioner is allowed to pay the tax. The Court therefore applied the precedent and granted relief by issuing specific directions rather than adjudicating anew on the merits of the underlying tax liability. [Paras 7, 8]Petition allowed; respondents directed to reopen the portal within two weeks and to accept manual TRAN-1 filings and permit payment of tax where the petitioner files the form.Final Conclusion: Writ petition allowed in terms of the order; respondents directed to reopen the GST TRAN-1 portal for two weeks, entertain manual TRAN-1 filing by the petitioner and ensure payment of tax, and the petition along with connected application is disposed of accordingly. Issues:Extension of time for filling GST TRAN-1, acceptance of GST TRAN manually.Analysis:The petitioner sought relief through a writ petition for an extension of time for filling GST TRAN-1 or acceptance of manual submission. The Court observed similarities with a previous case and issued notice to the respondents. The ASGI accepted the notice and requested an adjournment to get instructions. The matter was postponed for further consideration. Despite multiple adjournments, the ASGI did not provide instructions. The petitioner's counsel referenced a previous case where similar relief was granted by directing the respondents to reopen the portal for two weeks and accept manual submissions. The ASGI resisted the petitioner's claim, arguing against granting the concession due to the petitioner's failure to file the form online. The Court reviewed the case law and found no reason to deviate from the previous decision. Consequently, the petition was allowed, directing the respondents to reopen the portal, accept manual applications, and ensure the petitioner can pay the tax. The writ petition and connected CM were disposed of accordingly.