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Filing of Form TRAN-1 to avail transitional credit

Transitional Credit— Section 140 of the CGST Act — The Petitioners filled the form TRAN-1 within the prescribed period and in other connected matters, before the due date. The mistake while submitting the aforementioned form TRAN-1 was that, instead of filing it under the Central GST, it was filed under the State GST. The State GST Department informed the petitioner to file an explanatory reply, as the stock disclosed by them in TRAN-2 return of cement and steel was not eligible for transition credit. The petitioners submitted that they have sought rectification of the mistake, though the expression used in the aforesaid request is a revision, which is provided under Rule 120A of 2017 Rules. The respondent submitted that there is no scope for seeking revision of form TRAN-2 owing to the fact that the period of 190 days as prescribed under Rule 17 are already over.
Held that:- The Hon’ble High Court held that since the petitioners have already submitted the request, the procedure as directed to be followed by respondents in other matters, the conditions contained therein would also apply in the present case.—Veliyath Hardwares, Tomlukes India, Proprietor Biju K. Thomas, Nediyuzhathil Towers, Thomson Home Depot, Veliyath Steel Agencies Vs. Union of India, The State of Kerala, The GST Council, Central Board of Indirect Taxes And Customs, Goods And Services Tax Network, State Tax Officer, State Goods And Service Tax Department, Moovattupuzha [2020] 26 TAXLOK.COM 078 (Kerala)