GST TRAN1 extension for portal glitches: transitional credit cannot be denied where technical failure prevented timely filing.

Registered persons who could not file FORM GST TRAN1 because of technical difficulties on the common portal were covered by the later extension mechanism under Order No. 01/2020GST. The Court noted that the applicant's failure was limited to saving TRAN1 data due to portal glitches and that the case had already been positively recommended by the Deputy State Tax Commissioner to the Nodal Officer. In that context, technical glitches should not deprive the person of transitional CENVAT/VAT credit, and the matter had to be processed further by the Nodal Officer and GSTN in accordance with law.

---

---

Issues: Whether the writ-applicant, who could not file FORM GST TRAN1 within time due to technical difficulties on the common portal, was entitled to relief under the later extension order and consequential directions to process the claim.

Analysis: The claim was confined to a failure to save TRAN1 data because of technical glitches, resulting in loss of carried-forward CENVAT/VAT credit. The case had already been positively recommended by the Deputy State Tax Commissioner to the Nodal Officer. The Court noted Order No. 01/2020GST, issued under Rule 117(1A) of the Central Goods and Services Tax Rules, 2017 read with Section 168 of the Central Goods and Services Tax Act, 2017, which extended the time for submitting TRAN1 till 31 March 2020 for registered persons who could not file the declaration due to technical difficulties and whose cases were recommended by the Council. In that context, the Court held that the applicant should not suffer on account of technical glitches and that the matter had to be taken forward by the Nodal Officer and GSTN.

Conclusion: The writ-applicant was held entitled to the benefit of the extension order, and the respondent Nodal Officer was directed to act expeditiously so that GSTN could consider and decide the matter in accordance with law.

Ratio Decidendi: A registered person who could not file TRAN1 because of technical difficulties on the common portal is entitled to be considered under the extension mechanism, and technical glitches should not deprive the person of transitional credit where the case is duly recommended.

---