Option to file Form GST TRAN 1 available after due date if late filing due to glitches on GST portal

Petitioner: Gayatri Agro Agencies

Respondents: GST Departments

Authority: Bombay High Court

Date: 7th September 2021

Case: The petitioner uploaded Form GST TRAN 1. The form was uploaded in view of the acknowledgment by the GST Department. Later on, the petitioner realized that the form has not been properly uploaded due to the glitches on the GST portal and he lodged multiple complaints. The petitioner received communications from the GSTN Portal that the grievance cannot be resolved as the period for uploading form GST TRAN-1 return had expired. Thereafter the petitioner attempted a manual submission of its revised form GST TRAN-1 and informed the Department about the technical glitches in the portal; which was also not redressed by the respondents. Further, the respondent issued Order stating that the application to re-open Form GST TRAN 1 is not approved by the ITGRC Committee.

Core Issue: What is the remedy available to the petitioner when the credit is not available in the event of glitches in GSTN portal and the respondents are not allowing to revise or submit manually?

Court’s Observation:

1. No reasons were set out for disapproving the TRAN 1 claims.

2. In the absence of reasons, the order cannot be sustained, as it reflects non-application of mind.

3. The petitioner is permitted to submit the revised Form manually in view of judgements delivered by Punjab and Haryana High Court in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India and the Gujarat High Court in the case of Siddharth Enterprises Vs. The Nodal Officer.

Judgement: The petitioner is permitted to tender revised Form GST TRAN 1 online as well as manually within 2 weeks.