2019 (10) TMI 200

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.... Tax Department and Mr. S. C. Keyal, learned Asstt. SGI. 2) In this petition, the petitioner has assailed the act of the respondent No. 2 namely, the Commissioner, Central Goods and Service Tax, Assam in not allowing the petitioner to submit the GST TRAN-2 return in relation to Part 7A either electronically or manually in terms of the statement made before this Court earlier by the respondent authorities. 3) It has been stated that the petitioner had earlier approached this Court by filing a writ petition being WP (C) No. 4901/2018, challenging the non acceptance of GST TRAN-2 return from July 2017 onwards by the GST portal and also for non consideration of complaints lodged by the petitioner before the respondent authorities regardin....

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....ct the value of the stock submitted under TRAN-1 in such event, the GST TRAN-2 in relation to Part-7A cannot be accepted. 4. The instruction was found to be unacceptable in the form it was presented inasmuch as, there were allegations that the GST portal was not functioning in its proper manner at all times. Against the said situation, the Commissioner was required to explain as to what would be the remedy available for the assessee in such circumstance. 5. Today when the matter is taken up, Mr. S.C. Keyal, learned ASGI makes a statement on behalf of the GST Commissioner that in the aforesaid circumstance, the petitioner may submit a representation stating in detail all their grievances and upon the representation being fi....

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....orts or that there was no negligence on the part of the petitioner to upload the same. 7) It has been submitted by the learned senior counsel for the petitioner that because of the aforesaid refusal of the authorities in accepting the TRAN-2 form electronically as well as manually, it will deprive the benefit of input tax credit, which would be otherwise available to the petitioner on filing of the returns, as mentioned above. 8) Mr. S. C. Keyal, learned Asstt. SGI has, however, submitted on written instruction received that it is the stand of the respondents as indicated in the affidavit-in-opposition filed that the Commissioner of GST, Guwahati duly examined the petitioner's grievances and it was found that petitioner filed his TRAN....