C/SCA/5718/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5718 of 2019 SHAKTI MOTORS Versus STATE OF GUJARAT Appearance: MR ANAND NAINAWATI(5970) for Petitioner(s) No. 1 Mr SOAHAM JOSHI, AGP GOVERNMENT PLEADER(1) for Respondent(s) No. 1,3,4,5 NOTICE SERVED(4) for Respondent(s) No. 2 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 04/03/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Soaham Joshi, learned AGP waives service of notice of rule for and on behalf of respondents nos.1, 3, 4 and 5 respectively. respondent no.2 i.e.The Goods and Services Tax Council although served with notice issued by this Court, yet has chosen not to remain present before this Court either in person and through advocate and oppose this writ application. 2. By this writ application under Article 226 of Constitution of India, writ applicant Proprietory concern through its Proprietor has prayed for following reliefs: Page 1 of 5 Downloaded on : Thu Jul 01 12:03:55 IST 2021 C/SCA/5718/2019 ORDER (a) be pleased to issue writ in nature of Certiorari or Mandamus or any other writ, order or direction under Article 226 of Constitution of India calling for records pertaining to petitioners' case and after going into validity and legality thereof, to grant input tax credit in terms of Section 140 of CGST Act, 2017 read with Rule 117 of Central Goods & Service Tax Rules, 2017 and Section 140 of SGST Act, 2017 read with Rule 117 of Gujarat Goods & Service Tax Rules, 2017. (b) be pleased to issue Writ of Certiorari or writ in nature of Mandamus or any other writ, order or direction under Article 226 of Constitution of India calling for records pertaining to petitioners' case and after going into validity and legality thereof to order Sub ordinate of Respondent No.2 (Respondent No.3, 4) to pass appropriate order granting of input tax credit to petitioners. (c) be pleased to issue Writ of Certiorari or writ in nature of Mandamus or any other writ, order or direction under Article 226 of Constitution of India to direct Nodal Officer in terms of Circular No.39/13/2018 GST dated 03.04.2018 to address technical issue, facilitate petitioners in filing FORM GST TRAN 1 and claim eligible credit. (d) for costs of this petition; (e) for such further and other reliefs as nature and circumstances of case may require. 3. We need not to go into facts in details as controversy is in very narrow compass. writ applicant tried to file Form GST TRAN 1 on 20th December, 2017. However, on account of technical glitches i.e. failure in GST system/error, writ applicant was unable to save details relating to CENVAT Credit and VAT Credit in Form GST TRAN 1. 4. In such circumstances referred to above, accumulated balance of Cenvat Credit and Vat Credit, which was reflecting in return for period ending June, 2017 filed under erstwhile laws could not be carried forward by writ applicant at time of filing Page 2 of 5 Downloaded on : Thu Jul 01 12:03:55 IST 2021 C/SCA/5718/2019 ORDER Form GST TRAN 1 on 20th December, 2017 due to technical glitches. 5. It is case of writ applicant that he took up this issue first in point of time with respondent no.3. It appears that writ applicant also forwarded letter dated 02nd January, 2018 stating that TRAN 1 Form could not be filed within stipulated time as GSTN 3 B data was filled with incorrect details. However, there was no response at end of respondent no.3. 6. learned counsel appearing for writ applicant would submit that although his client tried to file Form GST TRAN 1 within stipulated time period i.e. 27th December, 2017, yet on account of failure in common portal, data could not be saved. 7. On 10th April, 2019 Co ordinate Bench of this Court passed following order: 1. Mr. Anand Nainawati, learned advocate for petitioner has invited attention of court to Circular No.39/13/2018 GST dated 3.4.2018 issued by Central Board of Indirect Taxes and Customs and more particularly, paragraph 5 thereof. It was submitted that application made to Field Officer is required to be forwarded by Field Officer to Nodal Officer and hence, necessary directions are required to be issued to Field Officer to forward application of petitioner to Nodal Officer. 2. In light of above, Issue Notice to respondents returnable on 1st May, 2019. Direct service is permitted qua respondents No.3 and 4. 8. Pursuant to notice issued by this Court, Mr. Joshi, learned AGP has appeared on behalf of respondents nos.1, 3, 4 and 5 respectively. Mr. Joshi would submit that Deputy State Tax Commissioner, Gandhinagar looked into problem and after being convinced that it was only on account of technical glitches that writ Page 3 of 5 Downloaded on : Thu Jul 01 12:03:55 IST 2021 C/SCA/5718/2019 ORDER applicant was unable to file Form GST TRAN 1, it thought fit to recommend case of writ applicant positively to Nodal Officer i.e. respondent no.5 vide letter dated 25/02/2020. Mr. Joshi places letter on record. letter addressed by Deputy State Tax Commissioner shall be kept with record of this Court. 9. Thus, case of writ applicant has already been recommended to respondent no.5 Nodal Officer [IT Grievance]. recommendations at instance of Deputy State Tax Commissioner is positive. Now, it is for Nodal Officer i.e.the respondent no.5 to look into recommendations referred to above and take up issue further with GSTN. 10. learned counsel appearing for writ applicant has brought to our notice order No.1/2020/GST issued by Government of India dated 7th February, 2020. order reads thus: F.No.CBEC 20/06/17/2018 GST (Pt.I) Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) *** New Delhi, 7th February, 2020 Order No.01/2020 GST Subject: Extension of time limit for submitting declaration in FORM GST TRAN 1 under rule 117(1A) of Central Goods and Service Tax Rules, 2017 in certain cases. In exercise of powers conferred by sub rule (1A) of rule 117 of Central Goods and Services Tax Rules, 2017 read with Section 168 of Central Goods and Services Tax Act, 2017, on recommendations of Council, and in super session of Order No.01/2019 GST dated 31.01.2019, except as respects things done or omitted to be done before such super session, Commissioner hereby Page 4 of 5 Downloaded on : Thu Jul 01 12:03:55 IST 2021 C/SCA/5718/2019 ORDER extends period for submitting declaration in FORM GST TRAN 1 till 31st March, 2020 for class of registered persons who could not submit said declaration by due date on account of technical difficulties on common portal and whose cases have been recommended by Council. Sd/ (Yogendra Garg) Principal Commissioner (GST) 11. We are of view that writ applicant is entitled to seek benefit of Order No.1/2020 GST, dated 7th February, 2020 referred to above. order referred to above extends period for submitting declaration in Form GST TRAN 1 till 31st March, 2020 for class of registered person, who could not submit said declaration by due date on account of technical difficulties on common portal. Thus, necessary action shall be taken on or before 30th March, 2020. 12. In such circumstances referred to above, we dispose of this writ application with direction to respondent no.5 herein i.e. Nodal Officer to undertake this exercise at earliest. GSTN upon receipt of proposal from Nodal Officer shall look into same and take appropriate decision in accordance with law, more particularly, keeping in mind writ applicant should not suffer on account of any technical glitches. Rule is made absolute to aforesaid extent with no order as to cost. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna Page 5 of 5 Downloaded on : Thu Jul 01 12:03:55 IST 2021 Shakti Motors v. State of Gujarat