Petitioner Granted Extended Portal Access to File TRAN-1 Form After Technical Disruptions Impeding Original Submission Deadline

HC allowed petitioner's TRAN-1 filing after technical portal glitches prevented timely submission. Following SC's previous order, the court directed the petitioner to utilize the reopened portal period from 01.09.2022 to 31.10.2022 for filing transitional credit forms, ensuring procedural fairness and compliance with GST regulations.

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Issues involved:
1. Technical glitches preventing the petitioner from filing TRAN-1 during the portal open period.

Analysis:
The judgment revolves around the issue of the petitioner being unable to file TRAN-1 due to technical glitches during the portal open period. The petitioner's counsel relied on a previous apex court order that directed the opening of the portal for filing transitional credit forms from 01.09.2022 to 31.10.2022. The apex court order emphasized the importance of allowing aggrieved registered assessees to file or revise forms, regardless of pending writ petitions or decisions by the ITGRC. It also mandated GSTN to ensure no technical glitches during the specified period and allowed 90 days for verification of claims and passing appropriate orders. The judgment further highlighted the reflection of allowed transitional credit in the Electronic Credit Ledger and the possibility of GST Council issuing guidelines for scrutinizing claims.

The High Court, considering the counsel for Central GST and State GST did not dispute the applicability of the apex court order to the present issue, directed that the petitioner could avail the remedy provided by the apex court between 01.09.2022 to 31.10.2022. With this direction and observation, the petition was disposed of, providing relief to the petitioner affected by the technical glitches during the filing period.

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