Page 69 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] JAGANATHAN ENGINEERING WORKS v. CGST NODAL OFFICER 155
payable and as to the liability of the employer/awarder to satisfy the same, it is
open for the respondents to consider the quotes made by the bidders including
the petitioner (treating the same as excluding the GST) as nobody has claimed it
to be inclusive of the GST and further when the tender conditions stipulate that it
has to be excluding the GST. It is also open for the respondent-company, if they
so desire, to go for re-tender, giving proper clarification in this regard and
providing necessary column for making the entries in the web portal showing
the different works (Section-B and Section-C separately) with reference to the
rate of tax payable.
18. The writ petition stands allowed. No costs.

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2020 (37) G.S.T.L. 155 (Mad.)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
[MADURAI BENCH]
C.V. Karthikeyan, J.
JAGANATHAN ENGINEERING WORKS

Versus
CGST NODAL OFFICER
CGST NODAL OFFICER FOR IT GRIEVANCE REDRESSAL,
CHENNAI
W.P. (MD) No. 4045 of 2020, decided on 10-3-2020
GSTN portal - Technical glitches in filing GST Forms electronically -
Date of submitting declaration electronically in Form GST TRAN-1 by
assessee to be extended - Rule 97A of Central Goods and Services Tax Rules,
2017. [paras 4, 5]
Petition allowed
CASE CITED
Angamuthu Amuthavel v. Commercial Tax Officer — W.P. (MD) No. 21320 of 2019,
decided on 14-10-2019 by Madras High Court — Relied on ...................................................... [Para 4]
REPRESENTED BY : Shri J. Prasanna Kumar, for the Petitioner.
S/Shri S. Jeyasingh, CGSC and R. Aravindan,
Standing Counsel, for the Respondent.
[Order]. - The Writ Petition is filed in the nature of mandamus seeking a
direction to open the online portal so as to enable the petitioner to again file the
rectified TRAN-1 form or in the alternative to accept his application manually
with necessary correction on or before 31-3-2020 to claim transitional credit.
2. The petitioner is a proprietorship company having its office and fac-
tory at Trichy, engaged in the manufacturing of boiler components to the BHEL
and other major heavy engineering industries. It is registered with the Excise
Department and under the Central Excise Act, 1944. It is also registered with the
[Central] Goods and Services [Tax] Act, 2017 (CGST Act) with Reg. No.
33AAEPN4703D1Z9 with effect from 1-7-2017. The registration certificate was
issued in Fort GST REG-06, dated 2-8-2017. It is an assessee in the office of the
GST LAW TIMES  11th June 2020  69