Page 70 - GSTL_11th June 2020_Vol 37_Part 2

156 GST LAW TIMES [ Vol. 37
GST and Central Excise, the Thiruverambur Range, Trichy. To ensure smooth
transition from old Central Excise, Service Tax, VAT to the GST and to file total
tax, a transitional period was fixed by the Government as provided under Sec-
tion 140 of CGST Act, 2017, which provides for allowing the credit of taxes paid.
3. In the affidavit filed by the petitioner in support of this petition, it
was claimed that the petitioner filed its Central Excise Monthly returns and they
availed of Cenvat credit under the Central Excise Act, 1944 and at the time of
transiting from Central Excise to GST, the Cenvat amount was Rs. 26,27,955/-.
Under GST Act, the Central Excise and the Service Tax on the purchase of raw
materials and on input services were allowed to be carried forward to the GST
Act. It had been stated that the fourth respondent vide Notification Number
49/2019-Central Tax, dated 9-10-2019 has provided a window enabling the tax-
payers to file the Form TRAN-1 till 31-3-2019. The period was extended till 31-12-
2019. Since the GST Portal/Website was opened only on 15-10-2019, it did not
permit the petitioner to revise the TRAN-1 form. Therefore, the present writ peti-
tion has been filed seeking to re-open the website/portal to enable him to file the
revised TRAN-1 form in the alternative way to accept his application with suita-
ble amendments manually.
4. My attention is drawn to the fact that a similar issue had came up for
consideration before this Court in W.P. (MD) No. 21320 of 2019 (Angamuthu
Amuthavel v. The Commercial Tax Officer, Kulithalai and Others) dated 14-10-2019.
In the said order, a Learned Single Judge had observed as follows :
”6. Admittedly, there are technical glitches in uploading the re-
turns/forms in the portals of the respondents. The reply from the respond-
ents that they will look into the issue and update the petitioner soon and
further requested the petitioner to wait for some time, would go to show
that there are technical glitches even beyond the last date of filing. In fact,
the records reveal that the petitioner has approached the respondents in
time, but due to technical glitches, he could not succeed in his attempt to
upload the files. In such circumstances, I am of the considered view that the
case of the petitioner is fully covered by the decision of this Court in Tara
Exports’s case. Admittedly, the portal is not opened due to technical glitches
as admitted by the respondents dated 22-1-2018, 26-1-2018 and 22-4-2019.
Therefore, I am inclined to grant the relief as sought in the writ petition.
7. Accordingly, the writ petition is allowed and the respondents are di-
rected either to extend the date of submitting the declaration electronically
in FORM GST TRAN-1 or re-open and reinstate the facility of online or
manual submission of TRAN-1 in so far as the petitioner is concerned. No
costs.”
5. In view of the reasons stated above, a similar direction is given to the
respondents to extend the date of submitting the declaration electronically in
Fort GST TRAN-1, insofar as the petitioner is concerned.
6. The writ petition is allowed. In pursuance of this order, after obtain-
ing a copy of this order, the petitioner may make a short visit to the office of the
first respondent/CGST Nodal Officer for IT Grievance Redressal, GST Bhawan,
No. 26/1, Mahatma Gandhi Road, Chennai-600 034 on 16-3-2020 and give a rep-
resentation in writing on or before 20-3-2020 and on receipt of such representa-
tion, the first respondent is directed to comply with the direction given in this
order to enable the petitioner to file his returns on or before 31-3-2020. No costs.
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