Chhattisgarh HC: Pleas Rejected for Late Filing TRAN-1 Under GST

The Chhattisgarh High Court has stated very clearly that the writ benefit cannot be extended to those indolent persons who sleep over their rights and duties without any convincing explanation and justification, and now when the due date has been ended, woke up from slumber and reached the high court trying to get relief without any bona fide base.

This statement comes in the Writ Petition filed by M/s Jagadamba Hardware Stores. To get the benefit of the input tax credit (ITC) under Rule 117 of the Central Goods and Service Tax (CGST) Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India Rules, 2017, the petitioner was to present a declaration electronically in form GST TRAN-1 duly signed on the common portal. When the rules were drafted, the due date to file TRAN-1 by the traders was 30.09.2017.

It is a notable point that the due date was extended till 30.11.2017 and again it was further extended up to 27.12.2017.

However, the petitioner stated that, before the due date, the petitioner tried to fill TRAN-1 but due to the technical glitches and error it could not be filled online on the portal of the department. And because of the petitioner being unsuccessful in filling GST TRAN-1 online Get the easy guide for online filing GST TRAN 1 form in a step by step process. We have also break down the each part of form for easy understanding on the portal, he could not even take the screenshot to represent as the proof of his having attempted to fill in TRAN-1. After it, they reached the GST Help Desk on 22.01.2019 where they are guided to approach the designated Nodal with proper evidence of technical glitches or errors. They also requested to permit them to submit TRAN-1 manually which was however not accepted and these all result in the filing of the present writ benefit petition.

Read Also: Easy Guide to File GST TRAN 2 Form by Step-By-Step Procedure Get to know the complete process of GSTR TRAN 2 form filing on the GSTN portal by step by step guide. It is mandatory to first file TRAN 1 & GSTR 3B before TRAN 2.

Justice P. Sam Koshy while rejecting this petition commented that,”. . . . there is no iota of evidence or proof produced by the petitioner to show that he has bonafide attempted to fill up TRAN-1 and was unsuccessful because of the technical glitches and errors. Moreover, the petitioner also does not seem to have approached an officer in the department showing concern about his difficulties in filling up TRAN-1 for a considerable period of time of almost 1 and 1⁄2 years. The petitioner also failed to establish having approached any of the officers in the department, nor is there any proof in his possession. There is also no document to show any correspondence made with any of the officers in the department in this regard.”