The GST Council and the Government of India have received orders by the High court to get the online portal opened for the submission of TRAN-1 form of GST before March 31, 2019. If the online submission of the form is not possible due to some reason or other, the form could be handed over manually.
The High court supported the Merchants and said that the GST TRAN 1 form should be now accepted from the merchants who were unable to submit it till the end of December 27, 2017. The High court has questioned the Government of India, the tax commissioner and the GST Council and has asked for clarification regarding the same within one month.
This issue has come to light after the hearing of a petition by a bench of the jury including Justice Bharti Sapru and Justice Piyush Agarwal. In this case, a petition has been lodged by M / s Subhash Traders from Saharanpur where he says that due to some portal technical glitches he was unable to submit the GST TRAN 1 form in time and now as the portal is closed he is deprived of submitting the form.
Now, the central and state government has extended the last date of the form acceptance by amending Rule 117 of GST to March 31, 2019. Through the petition, a request has been made to the HIgh court to direct the GST Council to allow the tax commissioner to open the portal and accept the form. Advocate Krishna G Shukla kept the petition on behalf of the Government of India.