Andhra Pradesh High Court allowed filing of Form GST TRAN 1, directed dept to either open the GSTN portal or accept manual application
Sri G.K. Exim v. Deputy Commissioner of Commercial Tax, Visakhapatnam – [2021] 124 taxmann.com 100 (Andhra Pradesh)
Short Overview:
The applicant was unable to upload Form GST TRAN-1 due to technical glitches in terms of poor internet connectivity and other technical difficulties on GST common portal.
It met Nodal Officer from time-to-time and also addressed letters to the concerned for allowing him to file online Form GST TRAN-1. It filed writ petition seeking relief in this regard.
It placed on record number of judgments to show that, when the petitioner was not able to gain access to the portal due to technical difficulties or due to ignorance of the usage of technology, the courts permitted the petitioners therein to apply manually.
The Honorable High Court observed that the applicant tried to upload the said form, but was unsuccessful in doing so for various reasons, like poor internet connection and the technical difficulties of GSTN common portal.
Therefore, the High Court directed the concerned Authority to permit the applicant to submit Form GST TRAN-1 electronically or in alternative manually by fixing a cut off date within a period of 30 days from the date of receipt of judgment.
