2019 (2) TMI 1958

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....gh Court may be pleased to direct the respondents to re­open the portal for submission of the FORM GST TRAN­-1 for the petitioner and allow the petitioner to upload and file the FORM GST TRAN­-1 as per the provisions of the Central Goods and Service Tax Act, 2017 and the rules therein as the earlier data/values uploaded and submitted in the GST TRAN­-1 Form is not reflecting the transitional CENVAT credit admissible as input tax credit of the petitioner. C] The Hon'ble High Court may be pleased to direct the Respondents to allow the petitioner to fill and file the GST TRAN-­1 Form as per the provisions of Central Goods and Service Tax Act, 2017, if the portal for submission of the returns is not reopened by the Res....

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.... petitioner could not upload its GST TRAN­-1 Form on GSTN Portal due to the technical glitches on the website before the due date. The petitioner has made various correspondence with the respondents for filing the GST TRAN­-1 and followed the entire instructions, but the respondents failed to sort out the difficulty in filing the TRAN­-1 Form. Due to non­filing of TRAN-­1 Form, the petitioner could not be credited to avail the benefit of Cash Credit for further period and thereby causes financial loss to subsequent credit of an amount of Rs. 9,28,526/­. Therefore, the petitioner prays to allow it to fill and file GST TRAN­-1 Form by webportal or manually and to claim transitional input tax credit as well as subse....

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....following proviso shall be inserted, namely,:­ "Provided that the registered persons filing the declaration in FORM GST TRAN­-1 in accordance with sub­rule (1A), may submit the statement in FORM GST TRAN­-2 by 30th April, 2019." (ii) in rule 142, in sub­rule (5), after the words and figures of "of section 76", the words and figures "or section 125" shall be inserted." Thus, learned Counsel for the petitioner prayed to consider the request made by the petitioner. 6. Mr. Ladda, learned Counsel for the respondents, on the other hand, referring to the very notification dated 10th September, 2018 and particularly, clause (2) of the said notification referred to above in detail, submitted that the registered persons fili....