Court orders respondents to accept GST TRAN-1 Form submissions, emphasizing timely taxpayer claim facilitation.

The Court directed the respondents to allow the petitioner to submit the GST TRAN-1 Form electronically or manually within 30 days from the judgment date, ensuring compliance with the law and emphasizing the importance of facilitating taxpayer claims within the legal framework.

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Issues:
1) Petitioner seeking Mandamus to submit GST TRAN-1 Form
2) Technical glitches preventing online submission
3) Opposing counsel citing precedent of manual submission
4) Evidence of efforts to submit Form GST TRAN-1
5) Interpretation of Section 140 and Rule 117 of SGST Act

Analysis:
1) The petitioner filed a Writ Petition seeking a Mandamus to declare the inaction of the Respondents in reopening the portal for submitting the GST TRAN-1 Form. The petitioner also requested a refund of VAT credit. The issue revolved around the petitioner's inability to submit the form electronically due to technical glitches and poor internet connectivity, leading to the plea for manual submission.

2) The petitioner, a partnership concern in the pulses and turmeric business, sought to claim transitional credit under Section 140 of the APSGST and CGST Act. The petitioner highlighted the challenges faced in uploading the form due to technical difficulties on the GST common portal. The petitioner argued that the courts have allowed manual submissions in similar cases, emphasizing that technology should not hinder taxpayers.

3) The opposing counsel cited a judgment from the Madras High Court where manual submission was allowed for an illiterate petitioner, arguing that the present case differed. However, the petitioner provided evidence of efforts made to submit the form electronically, countering the opposition's stance.

4) The petitioner submitted screenshots of the GSTN common portal to demonstrate the attempts made to upload the Form GST TRAN-1. The petitioner's persistent efforts, along with interactions with the Nodal Officer and correspondence with authorities, supported the claim for manual submission.

5) The Court analyzed Section 140 and Rule 117 of the SGST Act, which govern the transitional arrangements for input tax credit. The Court noted the prescribed period for filing Form GST TRAN-1 and extensions granted by the authorities. Referring to previous judgments, the Court directed the respondents to allow the petitioner to submit the form electronically or manually within 30 days from the judgment date, ensuring compliance with the law. The Court's decision aligned with precedents, emphasizing the importance of facilitating taxpayer claims within the legal framework.

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