While disposing of a bunch of writ petitions relating to return filing glitches in the GST portal, a division bench of the Bombay High Court extended the due date to file TRAN-1 by identified taxpayers to 10th May 2018.
Earlier, in compliance with the Bombay High Court orders, the Central Board of Indirect Taxes (CBIC) had decided to give a fresh opportunity to certain taxpayers who could not file TRAN 1 on or before 27.12.2017 due to technical glitches in the official portal, Goods and Services Tax Network ( GSTN ). As per the circular issued by the Board, such taxpayers identified by the GSTN can file TRAN-1 by 30th April.
The Government also initiated a Redressal mechanism through which the taxpayers can make an application to the Field Officers or the Nodal Officers where there was a demonstrable glitch on the common portal (GST portal) in relation to an identified issue due to which the taxpayer could not comply with the provisions of law. The Nodal Officer, upon receipt of such an application, even online but with some proof or evidence therewith, would definitely look into the same and take the remedial steps. He would forward it to the GST network. Though, the Nodal Officer would give a formal acknowledgement, even online, beyond this he would not assist the applicant so as to enable the taxpayer / applicant to make a record for himself and then he can avoid further complications or eventual liabilities that may be foisted upon him for alleged non-compliance with the provisions of law.
The bench comprising Justice Anuja Prabhudessai and Justice S.C. Dharmadhikari felt that it ought not to be flooded with writ petitions and particularly more in number than what is already in its file, hence, extended the due date to 10th May.
“We are not disturbing the date which has been determined for the filing of GSTR3B for that is prescribed as 31st May 2018. Presently that is adequate and sufficient for redressing the grievance of all those who could not access the online website portal due to the technical glitches. However, given that only 25th, 26th and 27th, April 2018 are the working days available before 30th April 2018 and 30th April 2018 is declared to be a public holiday, interest of justice would be served if we extend this date of 30th April 2018 in relation to filing of TRAN1 and which filing was not possible due to technical glitches / IT related glitches. We extend it to 10th May 2018,” the bench said.
“It is clear that this facility is extended only to those taxpayers who could not access the system due to technical glitches. It is very clearly stated in the affidavit that only in the case of taxpayers who could not complete the process of TRAN1 filing either at the stage of original or revised filing due to IT-related glitches, for those the facility is extended and that the last date is extended only in their case. However, those taxpayers would have to provide the necessary proof of their inability to access the portal due to technical glitches or an Information Technology related matter which prevented them from accessing the system earlier. This is not a facility which could be availed of for any other reason and not attributable to such glitches or system faults/errors,” the bench added.
“We clarify that our order and direction are not an expression of opinion on the legal or other factual issues related to the returns. If the return is in any way otherwise deficient or defective in the opinion of the revenue, but not so in the submission of the assessee, then, such issues have to be resolved independently and on their own merits. Their outcome shall not be influenced by our directions. In other words, whether strict or substantial compliance is contemplated in law is a matter which must be addressed and decided in the facts and circumstances of each case independent of this direction. There would definitely be a compliance required with the provisions of law and aggrieved parties have forums to approach for Redressal of other grievances arising out of the orders or directions in relation to their returns,” the bench concluded.
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