TaxTMI 
TaxTMI 
2020 (7) TMI 548
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....eral For State : Shri Sidharth Dubey, Dy. Govt. Advocate For Respondent 4 : Shri Maneesh Sharma, Advocate ORDER 1. The present is a second round of litigation. The grievance of the petitioner is in respect of his unable to upload GST TRAN-1 and TRAN-2 returns on the GST web portal by the last date prescribed i.e. 27.12.2017. 2. According to the petitioner, after the new tax regime i.e. the GST law came into force, the last date for submission of GST Tran-1 and Tran-2 returns was extended by the government up till 27.12.2017. The petitioner tried to submit returns, however, because of the technical glitch faced by the petitioner it could not be submitted. The petitioner immediately reported this matter to the authorities in th....
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....before the concerned authorities as directed by this court. The authority i.e. the Commissioner, State Commercial Tax, in turn, took a decision on 14.09.2018 (Annexure P/3) and has refused grant of permission to the petitioner to submit TRAN-1 and TRAN-2. The rejection has been categorically on the ground of the petitioner failing to produce any material/evidence to show that he had tried to submit the TRAN-1 and TRAN-2 within the stipulated period, the petitioner faced technical glitch. In Annexure P/3 there is no reference whatsoever by the Commissioner in respect of Annexure P/7 dated 26.02.2017 submitted by the petitioner in respect of his complaint regarding the technical glitch that was faced by him. There is also no reference of the ....
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.... also the petitioners, for one reason or the other could not load the prescribed from electronically or they were facing some technical glitch in submitting the forms electronically and the High Court of Punjab & Haryana considering all the submissions made by the petitioners, so also by the counsel for the respondents, vide order dated 04.11.2019 allowed the writ petitions permitting them to submit TRAN-1 form. 7. Taking into consideration the aforesaid two judgments of the Madras High Court as well as the Punjab & Haryana High Court, this court is of the opinion that the respondent State authorities on the matter being referred to it by the High Court in the earlier round of litigation in WPT No.68 of 2018 should have considered the co....
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....ee weeks from the last date of 27.12.2017. 10. Under the GST Law, Section 117(1)A, the GST Council has been empowered to extend the date for submission of the declaration electronically in Form GST TRAN-1 in respect of those persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. If required, the Commissioner can refer the matter to the GST Council with its report for taking appropriate sanction/recommendations from the GST Council. 11. Keeping in view the fact that the petitioner had timely intimated the department in respect of the technical glitch, in addition he had also promptly subm....