2019 (4) TMI 453 - HC - GST

Extension of FORM GST TRAN-1 - transitional credit - migration to GST regime - Held that - As the petitioner has already submitted an application for extension of time, to submit the revised FORM GST TRAN-1 to the Nodal Officer, the Commissioner concerned is directed to ensure that the aforesaid application so submitted by the petitioner before the Nodal Officer may be called upon by him and appropriate orders are passed on it in accordance with law most expeditiously, if possible, within a period of one month from the date of production of a certified copy of this order before him - Petition disposed off.

Summary

Issues:
1. Incorrect filing of FORM GST TRAN-1 leading to non-reflection of CENVAT credit in electronic credit ledger.
2. Petitioner's request for submitting a revised declaration in GST TRAN-1.
3. Interpretation of Rule 120A of the CGST Rules, 2017 regarding the revision of declaration.
4. Authority responsible for extending the time period for submitting revised FORM GST TRAN-1.
5. Directions to the Commissioner for processing the application for extension of time.

Analysis:
1. The petitioner had filed FORM GST TRAN-1 on 20.10.2017, but due to an inadvertent mistake, the CENVAT credit admissible as ITC was filled in the wrong column, causing it to not reflect in the electronic credit ledger. This error prompted the petitioner to seek to submit a revised declaration in GST TRAN-1 to rectify the mistake.

2. The petitioner, in pursuit of rectifying the error, submitted an application dated 07.01.2019 to the Nodal Officer, CGST and Central Excise, Varanasi, as per the circular of the Commissioner, which stipulates that such applications are to be handled by him. The petitioner's objective was to correct the erroneous filing and ensure the correct reflection of the CENVAT credit in the electronic credit ledger.

3. Rule 120A of the CGST Rules, 2017 governs the revision of declarations in FORM GST TRAN-1. It allows a registered dealer to revise such declarations once and submit the revised declaration electronically on the common portal within the specified time period or any extended period granted by the Commissioner. This rule sets the framework for correcting errors in filed declarations.

4. The judgment clarified that the authority responsible for extending the time period for submitting the revised FORM GST TRAN-1 electronically is the Commissioner and not any other subordinate authority. This delineation is crucial in ensuring uniformity and adherence to the prescribed procedures in matters of revising declarations under the GST regime.

5. In light of the above circumstances, the Court directed the Commissioner to process the petitioner's application for extending the time period for submitting the revised FORM GST TRAN-1 most expeditiously, preferably within a month from the date of presenting a certified copy of the order. This directive aims to facilitate the correction of the filing error and the subsequent submission of the revised declaration by the petitioner, thereby resolving the issue at hand effectively.