M/S G.D. Motors vs. The Union Of INDIA And 7 Ors

Held

The Court held that the petitioner's case should be considered to enable them to submit the declaration in FORM GST TRAN-1. The Court noted that Order No. 01/2019-GST required the case to be recommended by the Council for the extension to apply. However, without explicitly addressing the Council's recommendation, the Court issued a direction to respondent Nos. 2 (Commissioner, Central Goods and Services Tax) and 3 (GST Council) to accept and entertain the declaration to be filed by the petitioner in FORM GST TRAN-1 electronically on the portal. This was made subject to the condition that the filing must be completed on or before March 31, 2019. The Court's reasoning was based on the petitioner's plea of technical difficulties and the existence of the extension order, aiming to provide relief. The ratio decidendi is that genuine technical difficulties preventing timely filing of GST TRAN-1 returns, when supported by an extension order, warrant judicial intervention to allow filing within the extended period.

Facts

M/s G.D. Motors, a partnership firm, filed a writ petition before the Gauhati High Court seeking permission to submit FORM GST TRAN-1 returns electronically. The petitioner contended that they were unable to upload the returns due to technical glitches on the GST portal. The original deadline for submission was January 31, 2019. The petitioner had made representations to the authorities regarding their inability to file, but received no response. Subsequently, Order No. 01/2019-GST extended the submission period to March 31, 2019, for registered persons facing technical difficulties, provided their cases were recommended by the Council. The petitioner argued they fell under this category.

Key Issues

1. Whether the petitioner, having faced technical glitches preventing electronic submission of FORM GST TRAN-1, is entitled to file the same beyond the original due date, considering the extension provided by Order No. 01/2019-GST? (Question of law and fact, turning on the interpretation of Order No. 01/2019-GST and the petitioner's eligibility under it). Petitioner's Argument: The petitioner argued that due to technical glitches on the GST portal, they could not submit their FORM GST TRAN-1 returns by the stipulated deadline. They relied on Order No. 01/2019-GST, which extended the filing period for those who faced technical difficulties, asserting that their situation qualified for this extension. They also highlighted that their prior representations to the authorities had gone unanswered. Revenue's Argument: The ASGI for the respondents submitted that if the petitioner was unable to submit their declaration due to technical difficulties, they would be covered by Order No. 01/2019-GST dated January 31, 2019.