Petitioner is permitted to submit the revised form GST TRAN-1 either online or manually.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner sought directions to the Respondents to permit the petitioner to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1. The petitioner counsel submitted that on 28.08.2017, the petitioner uploaded its form GST TRAN-1 claiming a credit of Rs.66,45,387/- under the VAT and Rs.7,77,489/- under the Excise Act, which was not properly uploaded due to the glitches in the portal of the GST. The petitioner, therefore, lodged complaints on 09.12.2017, 27.12.2017 and 30.12.2017, the petitioner received a communication on 02.01.2018 and 08.01.2018 from the GSTN Portal that the grievance of the petitioner cannot be resolved as the period for uploading form GST TRAN-1 return had expired. By this court order dated 23.04.2018, respondent No.4 was directed to take a decision on the representation of the petitioner tendered on 20.02.2018 within four weeks. The respondent informed petitioner that TRAN-1 claims has not been approved by the ITGRC Committee. The court observed that the respondent letter is an order based on the reference of the ITGRC Committee but no reasons are set out for disapproving the TRAN-1 claims. It reflects non-application of mind.
Held that:- The Hon’ble High Court partly allowed the petition by quashing the impugned order dated 12.06.2020. Further permitted the petitioner to tender revised form GST TRAN-1, online as well as by tendering a copy manually to respondent within two weeks’ time in view of the judgment delivered by the Division Bench of the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. Vs. Union of India 2019 and the judgment delivered by the learned Division Bench of the Gujarat High Court in Siddharth Enterprises Vs. The Nodal Officer, 2019.
Petitioner is permitted to submit the revised form GST TRAN-1 either online or manually.
Section 140 of the CGST Act, 2017 – Transitional Credit – The petitioner sought directions to the Respondents to permit the petitioner to submit its revised FORM GST-TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised FORM GST TRAN-1. The petitioner counsel submitted that on 28.08.2017, the petitioner uploaded its form GST TRAN-1 claiming a credit of Rs.66,45,387/- under the VAT and Rs.7,77,489/- under the Excise Act, which was not properly uploaded due to the glitches in the portal of the GST. The petitioner, therefore, lodged complaints on 09.12.2017, 27.12.2017 and 30.12.2017, the petitioner received a communication on 02.01.2018 and 08.01.2018 from the GSTN Portal that the grievance of the petitioner cannot be resolved as the period for uploading form GST TRAN-1 return had expired. By this court order dated 23.04.2018, respondent No.4 was directed to take a decision on the representation of the petitioner tendered on 20.02.2018 within four weeks. The respondent informed petitioner that TRAN-1 claims has not been approved by the ITGRC Committee. The court observed that the respondent letter is an order based on the reference of the ITGRC Committee but no reasons are set out for disapproving the TRAN-1 claims. It reflects non-application of mind.
Held that:- The Hon’ble High Court partly allowed the petition by quashing the impugned order dated 12.06.2020. Further permitted the petitioner to tender revised form GST TRAN-1, online as well as by tendering a copy manually to respondent within two weeks’ time in view of the judgment delivered by the Division Bench of the Punjab and Haryana High Court in Adfert Technologies Pvt. Ltd. Vs. Union of India 2019 and the judgment delivered by the learned Division Bench of the Gujarat High Court in Siddharth Enterprises Vs. The Nodal Officer, 2019.