Respondents are directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually on or before 30th June, 2021.
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitions in all these are having similar issues. The petitioners submitted that they could not upload the TRAN-1 Form after various attempts due to heavy traffic on the GSTIN portal. The Petitioner sought to manually file the TRAN-1 Form. The Petitioners approached the authority in terms of sub-Rule (1A) of Rule 117 but, it was to no avail. In light of the circular dated 3rd April, 2018 which extended the filing of TRAN-1 Form for those persons who were in possession of evidence of technical glitches. The petitioners in some cases represented their case but their request was rejected. In some cases, the petitioners had successfully filed the TRAN-1 Form but the credit was not reflected the credit claimed by the Petitioner. In some of the cases, the Petitioners have submitted the TRAN-1 Form within the prescribed time period but their grievance stems from their inability to revise/rectify the TRAN-1 Form filed by them. The court observed that this Court in several decisions has given benefit to such taxpayers and even to those who did not have any evidence to support their filing of TRAN-1 Form within time. There is no effective mechanism provided for the revision/rectification of TRAN-1 Form.
Held that:-The Hon’ble High Court directed the Respondents to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually on or before 30th June, 2021. The Respondents shall process the Petitioners’ claims in accordance with law once the TRAN-1 Form is filed.