Page 54 - GSTL_23rd April 2020_Vol 35_Part 4

380 GST LAW TIMES [ Vol. 35
were not entitled for the requisite, the Council was required to pass an order giv-
ing reasons.
25. The above directions are explicit, wherein, on a representation
made by the petitioners the GST Council was required to issue requisite certifi-
cate/recommendation in terms of para 12 of the judgment in the case of Jodhpur
Truck Pvt. Ltd. (supra).
26. Para 12 of the judgment in the case of Jodhpur Truck Pvt. Ltd. (supra)
reads as under :-
“12. A bare look at the above-quoted provisions leaves no room for ambi-
guity that an assessee can be permitted to furnish offline GST TRAN-1 form
subject to fulfilling all the three conditions, mentioned hereinfra :
(i) the assessee failed to upload his GST TRAN-1 form on account
of technical glitches on the common portal; and
(ii) such attempt was made during the currency of transitional pe-
riod i.e., 22-12-2017.
(iii) the GST Council has made a recommendation for such exten-
sion, being satisfied about such failure.”
27. A perusal of the representations made by the petitioners (Annex-
ure-14 in S.B.C.W.P. No. 440/2020 and Annexure-9 in S.B.C.W.P. No. 266/2020)
would reveal that except for claiming the credit, the petitioners did not indicate
any material to show that the petitioners had failed to upload their Form GST
Tran-1 on account of technical glitches on the common portal and such an at-
tempt was made during the currency of the transitional period as required by the
judgment in the case of Jodhpur Truck Pvt. Ltd. (supra).
28. The GST Council dealt with the cases of the petitioners along with
some other similarly situated petitioners and came to the following conclusion :-
“2. ITGRC is Committee constituted by GST Council to deal with such is-
sues and in this regard on verification of the minutes of the ITGRC up to
9th meeting following has been noticed with regard to said Writ Petitions :-

Sr. Writ Petition Filed by Remarks
No. No.
4. 4752/2019 M/s. Gaurav B-1 Category, 3rd ITGRC meeting
Industries held on 26-10-2018
7. 4315/2019 M/s. Shree Motors B-1 Category, 9th ITGRC meeting
held on 2-12-2019

3. In view of above position it is clear that 9 cases (Sr. No. 1, 4, 5, 6, 7, 9, 10,
13, 14) were placed through GSTN as per C.B.I. & C. Circular dated 3-4-
2018 before ITGRC and remaining 5 cases (Sr. No. 2, 3, 8, 11, 12) are not
placed before the ITGRC till 9th ITGRC.
4. Out of above 9 cases presented by GSTN only one case (Sr. No. 14) was
categorised under category A by GSTN which means error was faced by
taxpayer while filing TRAN-1 on GST Portal. Other 8 cases were placed in
category B by GSTN on the basis of systems log as no error was faced by
the taxpayer while filing TRAN-1. Therefore, ITGRC has recommended on-
ly one case (Sr. No. 14) to reopen the portal and in remaining 8 cases not al-
lowed to re-open the GST Portal. In case any new facts has emerged in view
of Para 2 above, in these cases, the same may be brought to the notice of this
office.
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