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Delhi HC directed the Respondents to either open the online portal so as to enable the Petitioner to file the rectified TRAN-1 Form electronically, or accept the same manually with necessary corrections, on or before 30th June, 2021.

Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner filed the statutory TRAN-1 Form for transitioning ITC of VAT. For claiming the ITC on the stock of Rs. 7,44,41,433/-, Petitioner filed TRAN-2 Form for which no date had been specified under Rule 117(4)(b)(iii). On 4th January, 2018, the Petitioner attempted to file the TRAN-2 Form for availing the transitional credit but it was not allowed on the ground that they have not declared anything in Part 7B of table 7(a) and table 7(d) of TRAN-1. O n the same date, the Petitioner informed GSTN about the non-acceptance of TRAN-2 Form via email, however, no response has been received till date. The petitioner submitted that the respondents are not permitting the Petitioner to upload TRAN-2 Form on account of an inadvertent error committed by it in filing TRAN-1 Form. The respondent counsel submitted that since the Petitioner had given incorrect particulars while filing TRAN-1 Form 1, it cannot be permitted to file TRAN-2 Form online. The court observed that similar situation has already been considered by them in the case of Blue Bird Pure Pvt. Ltd. v. Union of India and Ors. 2019[29] G.S.T.L. 660, wherein the Court had directed the Respondents to enable the Petitioner to rectify TRAN-1 Form. Held that:-The Hon’ble High Court directed the Respondent to either open the online portal so as to enable the Petitioner, to file the rectified TRAN-1 Form electronically, or accept the same manually with necessary corrections, on or before 30th June, 2021. The Petitioner will thereafter be permitted to correspondingly file the TRAN-2 Form which also shall be accepted either electronically by opening the online portal, or manually.
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