The Orissa High Court directed the GST Authority to Re-Open Online Portal to enable filing of Form TRAN-1 Electronically or accept manually by November 1, 2021.
The Petitioner, M/s. Sunny Motors is a partnership firm that is in the business of sale of motorcycle, scooters, spare parts. It is trading in the name of M/s. Sunny Motors in Cuttack. The Petitioner has a registration certificate under the Goods and Services Tax Rules of Odisha.
The Petitioner was unable to upload the GST TRAN-1 form on account of “some unavoidable and unforeseen circumstances”. It is in the background that the Petitioner has filed the present petition. A representation was made by the Petitioner on 12th June, 2019 to the Secretary, Goods & Service Tax Council (GST Council) praying that he should be permitted to submit the GST TRAN-1 application manually.
According to the Petitioner, it did not hear from the Opposite Parties thereafter. It may be mentioned that in response to the notice issued in the present petition, a counter affidavit has been filed by the Opposite Parties in which inter alia, it is stated that the 32nd GST Council meeting the case of the Petitioner was taken up. The Petitioner was not allowed the facility of ITC since “as per GST system log, there is no evidence of error or submission or filing of TRAN-1”. It is accordingly submitted that the case of the Petitioner cannot be considered.
The division bench of Chief Justice, Dr. S. Muralidhar and Justice B.P. Routray issued the direction to the respondent authority to either open the portal and permit the Petitioner to file TRAN-1 form electronically on or before 1st November, 2021 or accept the TRAN-1 form from the Petitioner manually before that date. It will be open to the authorities to verify the genuineness of the claim of the Petitioner in accordance with law and pass appropriate orders.
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