2018 (10) TMI 199 - HC - GST

Unable to upload Form TRAN-1 - migration to GST Regime - input tax credit - Held that - Our attention is drawn to Section 172 of the Act which inter alia provides for removal of difficulties which may arise during the implementation of the Act - It appears to us that it would be appropriate that the Central Government issues a general and/or special order under Section 172 of the Act addressing the above issue on general or special basis, taking into account the ground realities - the Petition is adjourned to 10th October 2018.

Summary

Issues involved:
1. Correction of typographical error in Form TRAN-1 for Cenvat credit under the Central Goods and Services Tax Act, 2017.

Analysis:
The petition sought a direction for allowing the petitioners to resubmit Form TRAN-1 with the correct figure of Cenvat credit. The error occurred due to a typographical mistake where the credit available was wrongly indicated as ?11,10,555 instead of ?1,11,05,550. Despite the petitioner's efforts, the respondents refused to permit any amendment to the submitted form or accept a fresh one. The court acknowledged the possibility of human errors in such cases and highlighted the absence of a provision in the Act for correcting such mistakes, which could impact either the State or the Assessee.

During the proceedings, Section 172 of the Act was referenced, which deals with the removal of difficulties arising during the Act's implementation. The court suggested that the Central Government should issue a general or special order under this section to address the issue at hand, considering the practical challenges faced. Consequently, the case was adjourned to allow the respondents to present their stance further on the matter.