The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections
Section 140 of the CGST Act, 2017— Transitional Credit —– The applicant prayed for directions to respondents to grant transitional credit under Section 140(1) of the Act; directions to allow revision of Form GST TRAN 1 either on the portal or manually for the purpose of claiming transitional credit. The applicants submitted that they had unutilized ITC of Rs. 12,30,843/- under the Central Excise Act, 1944 and Rs. 20,01,640/- under the Finance Act, 1994. The applicants duly filed the GST Form TRAN 1 within the stipulated time period. But such transitional tax credit was not reflected in the electronic credit ledger. When the applicants approached the authorities, they were informed that since the amount of credit was shown in the wrong column in the Form GST TRAN 1, the transitional tax credit could not be granted to them. The court relied upon the judgment of this Court in the case of Jakap Metind Pvt. Ltd. v/s Union of India wherein in identical set of facts, the respondents were directed to either open the online portal so as to enable the petitioner to again file the rectified Form GST TRAN- 1 electronically or accept the manually filed FORM GST TRAN 1 with corrections on or before 30th November, 2019."
Held that:- The Hon’ble High Court directed the respondents to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021.
The respondents are directed to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections
Section 140 of the CGST Act, 2017— Transitional Credit —– The applicant prayed for directions to respondents to grant transitional credit under Section 140(1) of the Act; directions to allow revision of Form GST TRAN 1 either on the portal or manually for the purpose of claiming transitional credit. The applicants submitted that they had unutilized ITC of Rs. 12,30,843/- under the Central Excise Act, 1944 and Rs. 20,01,640/- under the Finance Act, 1994. The applicants duly filed the GST Form TRAN 1 within the stipulated time period. But such transitional tax credit was not reflected in the electronic credit ledger. When the applicants approached the authorities, they were informed that since the amount of credit was shown in the wrong column in the Form GST TRAN 1, the transitional tax credit could not be granted to them. The court relied upon the judgment of this Court in the case of Jakap Metind Pvt. Ltd. v/s Union of India wherein in identical set of facts, the respondents were directed to either open the online portal so as to enable the petitioner to again file the rectified Form GST TRAN- 1 electronically or accept the manually filed FORM GST TRAN 1 with corrections on or before 30th November, 2019."
Held that:- The Hon’ble High Court directed the respondents to either open the online portal, so as to enable the writ applicants to again file rectified Form GST TRAN-1 electronically or accept the manually filed from the GST TRAN-1 with necessary corrections on, or before, 18.05.2021.