The issue here is whether the petitioners continue to be entitled to submit and/or correct their return/declaration on Form GST TRAN-1 and/or TRAN-2. According to this court, a reasonable opportunity ought to have been granted to all “registered persons”/taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioners sought relief in the nature of mandamus commanding the respondent authorities to allow the petitioners to submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 and GST TRAN-2, under the provisions of the Act, 2017. They attempted to correct/revise that Form GST TRAN-1 and/or TRAN-2 on the GST Portal within time granted for the same but could not succeed due to technical glitches on the GST Portal. They have evidence of such attempt/s made. In other cases, the petitioners claim, they could not submit electronically, the Form GST TRAN-1 and/or TRAN-2 within time granted (despite efforts made by them), due to technical glitches on the GST Portal. In some cases they do not have any evidence of such attempt made to submit or revise electronically. The respondent contended that since some of the petitioners did not submit their original or revised Form GST TRAN-1, electronically, within the time and in manner prescribed, no right to carry forward ITC, as on 30.06.2017 ever accrued to them. Such of the petitioners who could file their Form GST TRAN-1 but did not revise or re-revise it within time granted, cannot complain. The court observed that a reasonable opportunity ought to have been granted to all “registered persons”/taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2.
Held that:- The Hon’ble High Court directed that the all petitioners first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within four weeks. In case, no objection be taken, a report to submit/revise/re-revise the Form GST TRAN-1/TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks. In the event of any objection arising, one limited opportunity may be given to that petitioner to correct or revise or re-revise the return. Upon completion of that exercise, the jurisdictional authority shall forward his report to the GST Network and the GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, within a reasonable time.
The issue here is whether the petitioners continue to be entitled to submit and/or correct their return/declaration on Form GST TRAN-1 and/or TRAN-2. According to this court, a reasonable opportunity ought to have been granted to all “registered persons”/taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2.
Section 140 of the CGST Act, 2017 — Transitional Credit —–The petitioners sought relief in the nature of mandamus commanding the respondent authorities to allow the petitioners to submit/revise/re-revise electronically, their respective declarations on Form GST TRAN-1 and GST TRAN-2, under the provisions of the Act, 2017. They attempted to correct/revise that Form GST TRAN-1 and/or TRAN-2 on the GST Portal within time granted for the same but could not succeed due to technical glitches on the GST Portal. They have evidence of such attempt/s made. In other cases, the petitioners claim, they could not submit electronically, the Form GST TRAN-1 and/or TRAN-2 within time granted (despite efforts made by them), due to technical glitches on the GST Portal. In some cases they do not have any evidence of such attempt made to submit or revise electronically. The respondent contended that since some of the petitioners did not submit their original or revised Form GST TRAN-1, electronically, within the time and in manner prescribed, no right to carry forward ITC, as on 30.06.2017 ever accrued to them. Such of the petitioners who could file their Form GST TRAN-1 but did not revise or re-revise it within time granted, cannot complain. The court observed that a reasonable opportunity ought to have been granted to all “registered persons”/taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2.
Held that:- The Hon’ble High Court directed that the all petitioners first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within four weeks. In case, no objection be taken, a report to submit/revise/re-revise the Form GST TRAN-1/TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks. In the event of any objection arising, one limited opportunity may be given to that petitioner to correct or revise or re-revise the return. Upon completion of that exercise, the jurisdictional authority shall forward his report to the GST Network and the GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, within a reasonable time.