Calcutta HC allows to file GST TRAN-1 even after deadline for Genuine Internal System Failure [Read Order]

The Calcutta High Court has allowed filing GST TRAN-1 ever after the deadline for genuine internal system failure of the petitioner.

The petitioner Mr. Mrinal Ghosh submitted that, it could not attempt to file GST TRAN –1 form on GST portal because his own system was down. On 9th January, 2018, deadline having expired on 27th December, 2017, the petitioner said so to Revenue. Petitioner then has obtained a report, upon forensic examination of his system, having provided password, which reports confirm the petitioner’s contention. Less said about the instructions, in the context of such facts, as being removed from them, the better.

The Petitioner also submitted that, the acquired credit cannot be denied on a technicality. He submits, there have been several orders passed by different High Courts. He relies on Division Bench judgment dated 4th November, 2019 of Punjab and Haryana in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. – Versus – Union of India & Ors.).

While allowing the petition, Justice Arindam Sinha directed the GST Department to allow the petitioner to file GST TRAN – 1 form to enable him to obtain credit accrued in his favour prior to the transition, on his stock as on 30^th June, 2017.