The Andhra Pradesh High Court instructed the Respondent Authority to allow the submission of GST TRAN-1 Form either through Electronic medium or through a manual medium, within 30 days.
It comes in a matter where the petitioner is in partnership and doing business of pulses & turmeric registered. The petitioner reached the court and requested to direct the Respondent Authority to accept his GST TRAN-1 form and enabling him to claim transitional credit of the eligible taxes with respect to the additional tax credit of Rs.1,92,095/- on 1st July, 2017 in terms of Section 140(1) and (3) of the SGST / CGST Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017.
The petitioner submitted that the Petitioner could not upload the Form GST TRAN-1 due to technical glitches and other technical difficulties on the GST common portal.
The division bench of Justice C. Praveen Kumar and Justice Lalitha Kanneganti directed the respondent authority to allow the Petitioner to submit GST TRAN-1 Form either through electronic mode or through the alternative mode means manually, by settling a cut off date, within 30 days from the date of receipt of judgment, In which event, according to the law the same can be dealt with, in accordance with the law.