TaxTMI 
TaxTMI 
2021 (9) TMI 778
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....r to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1 as per the provisions of Rule 120-A of the Central Goods and Service Tax Rules, 2017 by opening the electronic/common portal for that purpose." "B) The Hon'ble High Court may be pleased to issue a writ, order or direction in the nature of writ and thereby direct the Respondents to permit the petitioner to tender the revised FORM GST TRAN-1 form manually to the authorities as per the provisions of Rule 120-A of Central Goods and Service Tax Rules, 2017 and thereafter process the claim of the petitioner for the Input Tax Credit in accordance with law." "C) The Hon'ble High ....
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....added after validation). The petitioner realizes that the form has not been properly uploaded due to the glitches in the portal of the GST. The petitioner, therefore, lodged complaints as regards the glitches and the copies of the same are placed on record. After lodging multiple complaints on 09.12.2017, 27.12.2017 and 30.12.2017, the petitioner received a communication on 02.01.2018 and 08.01.2018 from the GSTN Portal that the grievance of the petitioner cannot be resolved as the period for uploading form GST TRAN-1 return had expired. 5. In view of the above, the petitioner attempted a manual submission of its revised form GST TRAN-1 and informed the Department about the technical glitches in the portal, on 08.01.2018 and 20.02.2018. ....
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....ocate representing the GST authorities, relies upon the affidavit-in-reply filed by Commissioner, Central GST and Central Excise Commissionerate, Nashik dated 24.08.2021. It is contended that the petitioner cannot be allowed to file revised returns under form GST TRAN-1 after it was once filed. Such opportunity to file revised TRAN-1 has been given once, which is clear from paragraph No.28 of the petition. We find from paragraph No.28 that the petitioner contends that it could not file revised returns under Rule 120-A of the Act, as the GSTN Portal had suffered glitches. Thereafter, the petitioner has only been making representations and complaints and had never filed a revised return under form GST TRAN-1. 8. The petitioner submits that....
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.... the petitioner in uploading the form online was nothing new but the exact copy of the form which he had attempted to submit online for the first time and in which effort, he had been unsuccessful because of the glitches in GSTN Portal. 11. The reproduced portion of the order passed by the Superintendent CGST and Central Excise, Amalner Range is an order based on the reference of the ITGRC Committee that the TRAN-1 claims filed by the petitioner has not been approved. No reasons are set out for disapproving the TRAN-1 claims. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind. 12. In view of the above, this petition is partly allowed. The impugned order dated 12.06.2020 communicated by res....