The respondent will enable the filing of revised Form TRAN-1 by opening of the portal.
Section 140 of the CGST Act, 2017 –– Transitional Credit –– The petitioner filed Tran-1 on 30.10.2017. The petitioner submitted that it had been of the erroneous view that column- 6 pertained only to admissible credit for the month of June 2017 and had thus filled the amount of Rs. 80.98 lakhs therein. The correct figure that ought to have been reflected in column no. 6 should also have been 15.78 crore (approx) as the accumulated and brought forward CENVAT credit was admissible. The error was not corrected initially and there was an oversight. Certain other errors that had figured in the Form TRAN-1 filed on 30.10.2017, came to be corrected by way of a revised Form TRAN-1 filed on 27.12.2017. The petitioner submitted request for amendment on 20.02.2018, but a reply was received from the support center of GST to the effect that the last date for filing/revision of TRAN-1 was 27.12.2017 and thus, no revision was possible thereafter. The court observed that there have been multiple difficulties, both technical and otherwise, that have been faced by assesses and the Department post introduction of GST with effect from 01.07.2017. In such a situation a bonafide human error should be permitted to be rectified.
Held that:- The Hon’ble High Court directed the respondent to enable the filing of revised Form TRAN-1 by opening of the portal and this exercise will be completed within a period of eight weeks.