The Chhattisgarh High Court ordered the authorities to reset/reopen the GST portal to correct a mistake in filling GST TRAN-1 form.
The petitioner’s company on account of certain technical glitches that arose after the introduction of the GST Law were not able to submit their Tran-1 and Tran-2 forms within the stipulated period as was the case with many other similarly placed persons.
Counsel for the Union of India submitted that the order of the Supreme Court was a one time measure that was allowed. That, there was a specific period of time provided by the Supreme Court and it was not to be considered as if that the whole system had to be done in accordance with Act and Rules, but was to be considered strictly in accordance with the subsequent notification issued by the Ministry of Finance, Govt. of India in the light of the judgment of the Supreme Court.
Counsel for the Union of India further submitted that after the court had instructed the Department to seek instructions in respect of the applicability of Rule 120A of the GST Rules in spite of information being passed on to the authorities concerned, he has still not received any instructions in this regard.
Counsel appearing for the petitioner submitted that the clause 4.6.2 of the notification would not be applicable in case of the petitioner for the reason that, that situation would be only after the forms are filed by the respective applicants whereas, in the instant case only at the stage of submission when the instructions got frozen, the applicant had made efforts for revising the same and that the filling part had not been completed and therefore the clause 4.6.2 would not be applicable.
The single judge bench of Justice P. Sam Koshy observed that undoubtedly the petition became entitled for submitting of his Form Tran-1 and Tran-2 in terms of the order of the Supreme Court in case of Union of India Vs. Filco Trade Centre.
“The petitioner having availed the said benefit and having attempted to submit his form Tran-1 and Tran-2 and where certain inadvertence took place. Under the said circumstances it cannot be said that the provision under Rule 120A would not be applicable” the court said.
The court held that all circulars and instructions issued by the respondents can be only of clarificatory nature and it couldn’t have been diluting the statutory provision or for that matter making the statutory provision redundant.
It was stated that when Rule 120A provides for revising of the declaration in form GST Tran-1 once, only because the portal has been opened as a one time measure by itself cannot be construed that the Rule 120A cannot be made applicable when the period for submission of Form Tran-1 is still open in terms of the order of the Supreme Court even as on date.
The court ordered that the respondents may instruct the other respondent to open the portal so far as the petitioner is concerned for once in terms of Rule 120A permitting the petitioner to revise the declaration and thereafter permit him to submit the same and complete the filing.
Case title: . M/s Jagdalpur Motors v/s Union of India
Citation: Writ Petition (T) No.252 of 2022