2018 (12) TMI 1406

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....d reinstate the facility of online submission of TRAN-1, so as to enable the petitioners to file GST TRAN-1. 2. Heard the learned Counsel appearing for the petitioners, learned Standing Counsel appearing for respondents 1 & 3, learned Counsel appearing for the second respondent and the learned Additional Government Pleader appearing for all other respondents. 3. The petitioners before this Court are dealers registered under the Central Goods and Service Tax Act, 2017 and they had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST. But, according to the petitioners, due to technical glitches in the portal, they could not complete the filing process within the statutory due date ie. ....

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.... and specific natures. In respect of TRAN 1, the guidelines gave relief only to the tax payers, who had attempted to file TRAN 1 in the GSTN Portal before the statutory due date, ie., 27.12.2017. The onus to provide evidences, for non-filing before the due date because of technical glitches, was left with the tax payers, vide the above circular. Here, the petitioner has made attempts even to file their return by manual mode, before the Assistant Commissioner, CGST & Central Excise, Tirunelveli, on 31.01.2018, which, in the opinion of this Court, is a genuine attempt made by the petitioner. 8. GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on....