The Respondents are directed to open the online portal so as to enable the Petitioner to re-file the rectified TRAN-1 form electronically, or, accept the same manually with the corrections
Section 140 of the CGST Act, 2017—Transitional Credit -- The petitioner sought directions to modify/revise Form GST TRAN-1 either by opening the GST portal or by permitting submission of manual modified/rectified Form. The Petitioner submitted that due to unintentional and inadvertent error on its part, they failed to take into account certain invoices pertaining to inputs and/or input services on which service tax was paid. The Petitioner vide letter dated 29th March, 2019 requested respondent for the revision of the Form. The court observed that the petitioner has filed TRAN-1 form within the time prescribed by the Respondents and is holding documents evidencing payment of tax by it on such inputs / input services received under the erstwhile tax regime. Further observed that the Court in numerous cases has taken a view that the Respondents ought to have provided in the system, a facility for rectification of bona fide errors.
Held that:-The Hon’ble Court allowed the present petition and directed the Respondents to open the online portal so as to enable the Petitioner to re-file the rectified TRAN-1 form electronically, or, accept the same manually with the corrections within a period of three weeks.