Breif Issue :
Issue Involved:
Non filing of TRAN-1 within the specified time limit due to the system of Taxpayer was down.
Fact of the Case :
Petitioner had eligible duty on stock as on 30/06/2017 and he was also wanting to carry forward the same by filing Form GST TRAN-1. Petitioner could not file Form GST TRAN-1 on GST Portal because of his own system was down i.e. crashed. The matter was conveyed by petitioner to the Revenue on 9th Jan’ 2018, where the deadline for filing GST TRAN-1 was expired on 27th Dec’ 2017. Further petitioner has obtained a report, upon forensic examination of his system, which report confirms petitioner’s contention and also opined that the attempt of furnishing return of TRAN-1 of GST was attempted before the specified deadline.
Consideration and Decision by High Court:
Calcutta High Court allowed to the petitioner to file Form GST TRAN-1 by given direction to the revenue to enable him to obtain credit accrued in his favour prior to transition, on his stock as on 30/06/2017. The Calcutta High Court also relied on the judgement of Gujrat High Court in Siddhartha Enterprises v/s The Nodal Officer.
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