2018 (9) TMI 1916 - HC - GST

Unable to upload Form TRANS-I form - benefit of transitional input tax credit - transition to GST regime - petitioner points out the urgency and that being if the petitioner is not allowed to upload the Trans-I return, the petitioner would not get credit of ITC - HELD THAT - The respondents are directed to provisionally allow the petitioner to upload the Trans-I return by opening a window by whatever mode - it is clarified that the return filed, if any, shall be subject to the outcome of the present petition. List on 24.10.2018.

Summary

Issues: Provisional upload of Trans-I return, urgency in obtaining credit of ITC, timeline for filing responses and rejoinders

In the judgment delivered by the High Court of Himachal Pradesh, the petitioner's counsel assured the court of promptly addressing any objections within three weeks. This commitment was acknowledged and recorded by the court. Subsequently, notice was issued to the relevant parties, with certain parties waiving the notice. A separate notice was directed to another respondent, with a specific timeline for response indicated. The petitioner's counsel emphasized the urgency of allowing the petitioner to upload the Trans-I return to ensure the availability of Input Tax Credit (ITC). In response to this urgency, the court ordered the respondents to provisionally permit the petitioner to upload the Trans-I return through any suitable means, with a caveat that the filed return would be subject to the ongoing petition's outcome. The court scheduled the next hearing for a specified date and set deadlines for the submission of responses and rejoinders by the involved parties. Additionally, a dasti copy was ordered to be provided.

This judgment primarily revolves around the provisional upload of the Trans-I return, addressing the urgency expressed by the petitioner in obtaining credit for Input Tax Credit (ITC). The court's decision to allow provisional uploading of the return while emphasizing that its acceptance is contingent upon the petition's final outcome demonstrates a balanced approach to addressing the immediate concern without prejudging the final resolution. The court's directive to the respondents to facilitate this provisional upload signifies a practical and responsive approach to the petitioner's pressing need, ensuring that the petitioner's rights are safeguarded pending the final adjudication of the matter. The clear timelines set by the court for filing responses and rejoinders indicate a structured and efficient handling of the case, promoting procedural fairness and timely resolution of the issues raised. The court's meticulous attention to detail, such as specifying the mode of response filing and providing a dasti copy, reflects a commitment to transparency and procedural regularity in the proceedings.