W.P.(MD) No.4045 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.03.2020 CORAM: HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN W.P.(MD) No.4045 of 2020 Jaganathan Engineering Works represented by its Proprietor Subbaiah Pillai Narayanan, SF.No.22/2A, Aathikudi Village, Vengoor Post, Thiruverambur, Trichy 620 013. ... Petitioner /vs./ 1.CGST Nodal Officer for IT Grievance Redressal, O/o. Principal Commissioner of GST and Central Excise, GST Bhawan, No.26/1, Mahatma Gandhi Road, Chennai 600 034. 2.The Commissioner of GST and Central Excise, No.1, Williams Road, Cantonment, Trichy 600 001. 3.Goods and Services Tax Council, represented by Special Secretary, Office of GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharthi Building, 124, Janapath, Commaught Circus, New Delhi 110 001. 1/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 4.Union of India, represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001. ... Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India for issuance of Writ of Mandamus, directing respondents to either open online portal so as to enable petitioner to again file rectified Tran-I form electronically or accept manually filed TRAN-1 form with correction on or before 31.03.2020 for claiming transitional credit. For Petitioner : Mr.J.Prasanna Kumar For R1 to R3 : Mr.R.Aravindan Standing Counsel For R4 : Mr.S.Jeyasingh Central Government Standing Cousnel ORDER Writ Petition is filed in nature of mandamus seeking direction to open online portal so as to enable petitioner to again file rectified Tran- I form or in alternative to accept his application manually with necessary correction on or before 31.03.2020 to claim transitional credit. 2/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 2.The petitioner is proprietorship company having its office and factory at Trichy, engaged in manufacturing of boiler components to BHEL and other major heavy engineering industries. It is registered with Excise Department and under Central Excise Act, 1944. It is also registered with Goods and Services Act, 2017 (CGST Act) with Reg.No.33AAEPN4703D1Z9 with effect from 01.07.2017. registration certificate was issued in Fort GST Reg-06 dated 02.08.2017. It is assessee in office of GST and Central Excise, Thiruverambur Range, Trichy. To ensure smooth transition from old Central Excise, Service Tax, VAT to GST and to file total tax, transitional period was fixed by Government as provided under Section 140 of CGST Act, 2017, which provides for allowing credit of taxes paid. 3.In affidavit filed by petitioner in support of this petition, it was claimed that petitioner filed its Central Excise Monthly returns and they availed of CENVAT Credit under Central Excise Act, 1944 and at time of transiting from Central Excise to GST, CENVAT amount was Rs.26,27,955/-. Under GST Act, Central Excise and Service Tax on purchase of raw materials and on input services were allowed to be carried forward to GST 3/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 Act. It had been stated that fourth respondent vide notification number 49/2019-Central Tax dated 09.10.2019 has provided window enabling taxpayers to file Form Tran-I till 31.03.2019. period was extended till 31.12.2019. Since GST Portal/Website was opened only on 15.10.2019, it did not permit petitioner to revise TRAN I form. Therefore, present writ petition has been filed seeking to re-open website/portal to enable him to file revised TRAN-I form in alternative way to accept his application with suitable amendments manually. 4.My attention is drawn to fact that similar issue had came up for consideration before this Court in W.P.(MD) No.21320 of 2019 (Angamuthu Amuthavel Vs. Commercial Tax Officer, Kulithalai and others) dated 14.10.2019. In said order, learned Single Judge had observed as follows: 6.Admittedly, there are technical glitches in uploading returns/forms in portals of respondents. reply from respondents that they will look into issue and update petitioner soon and further requested petitioner to wait for some time, would go to show that there are technical glitches even beyond last date of filing. In fact, records reveal that petitioner has approached respondents in time, but due to technical glitches, he could not succeed in his attempt to upload files. In such 4/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 circumstances, I am of considered view that case of petitioner is fully covered by decision of this Court in Tara Exports's case. Admittedly, portal is not opened due to technical glitches as admitted by respondents dated 22.01.2018, 26.01.2018 and 22.04.2019. Therefore, I am inclined to grant relief as sought in writ petition. 7.Accordingly, writ petition is allowed and respondents are directed either to extend date of submitting declaration electronically in FORM GST TRAN-1 or re-open and reinstate facility of online or manual submission of TRAN-1 in so far as petitioner is concerned. No costs. 5.In view of reasons stated above, similar direction is given to respondents to extend date of submitting declaration electronically in Fort GST TRAN-1, insofar as petitioner is concerned. 6.The writ petition is allowed. In pursuance of this order, after obtaining copy of this order, petitioner may make short visit to office of first respondent/CGST Nodal Officer for IT Grievance Redressal, GST Bhawan, No. 26/1, Mahatma Gandhi Road, Chennai 600 034 on 16.03.2020 and give representation in writing on or before 20.03.2020 and on receipt of such 5/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 C.V.KARTHIKEYAN, J. mm representation, first respondent is directed to comply with direction given in this order to enable petitioner to file his returns on or before 31.03.2020. No costs. Index : Yes/No 10.03.2020 Internet : Yes/No mm W.P.(MD) No.4045 of 2020 6/7 http://www.judis.nic.in W.P.(MD) No.4045 of 2020 7/7 http://www.judis.nic.in Jaganathan Engineering Works v. CGST Nodal Officer for IT Grievance Redressal / Commissioner of GST and Central Excise Trichy / Goods and Services Tax Council / Union of India