The Andhra Pradesh High Court directed the respondent Authority to either allow to submit GST TRAN-1 Form electronically or manually within 30 days.
The Petitioner is a partnership concern doing business in pulses and turmeric registered requested the court to direct the Respondents to accept his Form GST TRAN-1 enabling him to claim transitional credit of the eligible taxes in respect of the excess input tax credit of Rs.1,92,095/- on the appointed day i.e., 01st July, 2017 in terms of Section 140(1) and (3) of the SGST / CGST Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017.
The petitioner submitted that the Petitioner could not upload the Form GST TRAN-1 due to technical glitches in terms of poor internet connectivity and other technical difficulties on the GST common portal.
It is further pleaded that the Writ Petitioner also met the Nodal Officer from time-to-time and also addressed letters to the concerned for allowing him to file online Form GST TRAN-1 in terms of the decision of the GST Tax Council and Circular.
The Counsel for the Writ Petitioner placed on record photostat copies of screen shots of GSTN common portal indicating the efforts made by the Writ Petitioner trying to submit TRAN-1 Form.
The division bench of Justice C. Praveen Kumar and Justice Lalitha Kanneganti directed the respondent authority to permit the Writ Petitioner to submit GST TRAN-1 Form electronically or, in the alternative, manually, by fixing a cut off date, within a period of 30 days from the date of receipt of judgment, in which event, the same may be dealt with, in accordance with the law.
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