DHAMTARI KRISHI KENDRA Vs. UNION OF INDIA

JUDGEMENT

(1.) The present is a second round of litigation. The grievance of the petitioner is in respect of his unable to upload GST TRAN-1 and TRAN-2 returns on the GST web portal by the last date prescribed i.e. 27.12.2017.

(2.) According to the petitioner, after the new tax regime i.e. the GST law came into force, the last date for submission of GST Tran-1 and Tran-2 returns was extended by the government up till 27.12.2017. The petitioner tried to submit returns, however, because of the technical glitch faced by the petitioner it could not be submitted. The petitioner immediately reported this matter to the authorities in the department on 26.12.2017 itself. The petitioner has filed a document Annexure P/7 dated 26.12.2017 in this regard and the said document also bears the seal and signature of the Commercial Tax Department having received the same.

(3.) Further, the counsel for the petitioner also submitted that the petitioner had tried to submit TRAN-1 and TRAN-2 returns manually on 18.01.2018 by approaching the GST Officers in the GST office at District Dhamtari. On the same day the petitioner also has sent the GST TRAN-1 form by post to the department. The receipt of registered post sent also is enclosed along with the present writ petition, which too was not accepted by the department which led to the petitioner filing a writ petition in the High Court on 26.02.2018 which was registered as WPT No.68 of 2018 which came up for hearing before this Court on 14.05.2018 and considering all the aforesaid aspects submitted by the petitioner, the High Court disposed of the writ petition directing the petitioner to approach the Nodal Officer at Dhamtari within 4 days by filing a detailed representation with all necessary records and documents and the authority, in turn, were directed to consider and dispose of the same in terms of the circular dated 03.04.2018. It was also pointed out by this Court that the authorities while deciding the claim shall bear in mind that the writ petition is pending before the High Court since 26.02.2018.