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Revision of TRAN-1

Transitional Credit — It is the case of the petitioner that the Redressal Grievance Committee did not consider the problem faced by the petitioner to upload the revised Form GST TRAN-1. Though the petitioner was entitled to revise such Form till 27.12.2017 and in fact when the petitioner tried to avail such option, but, it could not do so due to non-availability of link on the common portal of GSTN.

Held that— the respondents are hereby directed to consider the claim of the petitioner for carry forward of Input Tax Credit of Rs. 14,55,770/- so as to enable the petitioner to take advantage of the order dated 07.02.2020 to upload the revised Form GST TRAN-1 on or before 31.03.2020. Such exercise shall be completed by the petitioner on verification of the claim of the petitioner for carry forward of the Input Tax Credit of Rs. 14,55,770/- within a period of two weeks from the date of receipt of writ of this order.

RSK Industries Private Limited Vs. Union of India [2020] 22 TAXLOK.COM 067 (Gujarat)