2023 (5) TMI 1303

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....opal Verma ORDER Following orders were passed on 05.05.2023:- "Order passed by the Deputy Commissioner, State Tax (GST), U.P., dated 06.02.2023 is primarily challenged on the ground that online system was not functional and, therefore, the petitioner submitted its revised Tran-1/Tran-2 offline on 30.11.2022, which was the last date specified for the purposes in terms of the liberty ....

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....is online and the concerned officer has no discretion to entertain the offline application unless the form itself is uploaded online. From the facts of the case, we find that the procedures are being given primacy over the substantive rights of the parties. In the present case, the State has come out with a policy for availing transitional input tax credit through revised Tran-1/Tran-2. The las....

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....d for a time frame to avail the facility cannot be permitted to deny the benefit of scheme only because the application was not made online, when it is not disputed that the online system itself was not functional on that day. The dealer has accordingly exercised its right in terms of the policy and has submitted offline application within the time permitted by the State under the policy. Necessar....