HC directed to the respondent to hear and decide the application for revision of GST TRAN-1
Section 140 of the CGST Act, 2017 – Transitional Credit --The petitioner filed its GST TRAN-1 on 28.7.2018 on account of technical glitches. He omitted Rs. 12,69,781/- while filling the FORM GST TRAN-1. The petitioner moved an application for revision of FORM GST TRAN-1. The respondent passed an order on 22.1.2020 rejecting the request solely on the ground of the circular dated 3.4.2018. The petitioner submitted that the circular dated 3.4.2018 relates to the assessees who could not file their GST TRAN-1 due to technical glitches whereas in this case, the GST TRAN-1 had already been filed and he only wanted to revise the said declaration under GST TRAN-1 and the power to condone the delay vested with the Commissioner. The court observed that the said order does not even take into account the arguments of the petitioners for revision of the GST TRAN-1 FORM.
Held that:- The Hon’ble High Court set aside the order dated 22.1.2020 with a direction to the respondent to hear and decide the application for revision of GST TRAN-1 filed on 24.9.2019, within a period of four weeks.
HC directed to the respondent to hear and decide the application for revision of GST TRAN-1
Section 140 of the CGST Act, 2017 – Transitional Credit --The petitioner filed its GST TRAN-1 on 28.7.2018 on account of technical glitches. He omitted Rs. 12,69,781/- while filling the FORM GST TRAN-1. The petitioner moved an application for revision of FORM GST TRAN-1. The respondent passed an order on 22.1.2020 rejecting the request solely on the ground of the circular dated 3.4.2018. The petitioner submitted that the circular dated 3.4.2018 relates to the assessees who could not file their GST TRAN-1 due to technical glitches whereas in this case, the GST TRAN-1 had already been filed and he only wanted to revise the said declaration under GST TRAN-1 and the power to condone the delay vested with the Commissioner. The court observed that the said order does not even take into account the arguments of the petitioners for revision of the GST TRAN-1 FORM.
Held that:- The Hon’ble High Court set aside the order dated 22.1.2020 with a direction to the respondent to hear and decide the application for revision of GST TRAN-1 filed on 24.9.2019, within a period of four weeks.