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2019 (5) TMI 565 - HC - GSTPermission to file Form Tran- I and Tran-II - input tax credit - HELD THAT - The Tran- I and Tran-II forms claiming the credit will be permitted to be filed manually by the Petitioners and accepted as such by the Department, subject to the final outcome of these petitions. The annual return will be filed online without reflecting the above credit claimed in modified Tran-I and Tran-II forms, and this too would be subject to the final outcome of these petitions. Application disposed off.
Issues: Urgency in filing annual returns due to inability to rectify Tran-I Forms online to claim input tax credit.
In the judgment delivered by the High Court of Delhi, the petitioners faced an urgent situation as they needed to file their annual returns by a specific deadline but were unable to do so online due to issues with rectifying their Tran-I Forms to claim input tax credit. The court directed that the Tran-I and Tran-II forms, necessary for claiming credit, could be filed manually by the petitioners and accepted by the Department pending the final decision on the petitions. The annual return was allowed to be filed online without reflecting the credit claimed in the modified forms, with this provision also being subject to the final outcome of the petitions. The applications were disposed of, and the three petitions were listed for further proceedings on a specified date. This judgment addresses the pressing issue of urgency faced by the petitioners in meeting the deadline for filing their annual returns due to technical difficulties in rectifying Tran-I Forms online to claim input tax credit. The court's intervention allowed the petitioners to file the necessary forms manually and have them accepted by the Department temporarily, pending the final resolution of the petitions. The decision provides a practical solution to the immediate problem faced by the petitioners while ensuring that the filing of annual returns and claiming of credit are not unduly hindered by technical issues. The court's direction to allow the annual return to be filed online without reflecting the credit claimed in the modified forms until the final outcome of the petitions provides a temporary workaround to facilitate compliance with the filing requirements. The judgment demonstrates the court's understanding of the challenges faced by the petitioners and its willingness to provide a flexible approach to address the specific issue at hand.
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