Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months

Section 140 of the CGST Act, 2017— Transitional Credit —– The applicant prayed for directing the respondents to directing the respondents to allow rectification of Form GST TRAN-2 filed for the month of July 2017. The applicants duly filed the Form GST TRAN-1 within the available time limit. And while filing the Form GST TRAN-2 for the month of July 2017, a typographical error crept in. The applicants inadvertently mentioned the entire quantity of stock on hand as on 1.7.2017 in the column of supplied quantity. As a result, the closing stock of the goods as on 1.7.2017 was shown as zero in the said Form for the month of July 2017. Since the closing stock was erroneously shown as zero in the month of July 2017 and the opening stock in the Form GST TRAN-2 for the subsequent months was auto populated on the GST portal, the applicants were not allowed to file the Form GST TRAN-2 and claim deemed transitional tax credit for the months from August 2017 onwards. The applicants approached the authorities on number of occasions but received no response. The court observed that the issue is covered by a judgment of this Court in the case of Jakap Metind Pvt. Ltd. vs. Union of India and others (Special Civil Application No.19951 of 2018, decided on 4th October 2019), wherein it was held that the respondents have no legal authority to retain the amount of credit to which the petitioner is duly entitled and retention of the same is violative of article 265 of the Constitution of India. Held that:- The Hon’ble High Court directed the respondents to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months from August to December 2017, or accept the manually filed the Form GST TRAN-2 for all the months with necessary corrections.
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE