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2019 (7) TMI 1102 - HC - GSTRectification of TRAN-I - Inadvertent error in filing of TRAN-1 Form - HELD THAT - The Court is unable to find any distinguishing feature that should deny the Petitioner a relief similar to the one granted in those cases - In those cases also, there was some error committed by the Petitioners which they were unable to rectify in the TRAN-1 Form and as a result of which, they could not file the returns in TRAN 2 Form and avail of the credit which they were entitled to. In the present case also the Court is satisfied that the Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its claim examined by the authorities in accordance with law. A direction is accordingly issued to the Respondents to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May, 2019. The Petitioner's claims will thereafter be processed in accordance with law. This Court directs the Respondents to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form with the correction on or before 31st July, 2019. Petition disposed off.
Issues:
1. Rectification of error in GST TRAN-1 Form filed by the Petitioner. 2. Failure of the system to allow rectification of the error. 3. Lack of response to Petitioner's representations by the Respondents. 4. Applicability of previous court decisions to the present case. 5. Establishment of a Grievance Redressal Mechanism for traders. Analysis: Issue 1: Rectification of error in GST TRAN-1 Form The Petitioner, a company engaged in manufacturing and trading of water purifiers, inadvertently filled column 7(d) instead of column 7(a) of the GST TRAN-1 Form, resulting in the inability to avail Central GST Credit. Despite acknowledging the mistake and seeking permission to rectify the error, the system did not allow for any revision post the due date for filing the form. The Petitioner's representations to rectify the error were repeatedly ignored by the Respondents, leading to the filing of the present petition. Issue 2: Failure of the system to allow rectification The Court observed that the system lacked a provision for rectifying bona fide errors made by taxpayers. Although the system allowed for revision of returns, the deadline for revision coincided with the filing deadline, rendering the facility impractical. The Court highlighted the need for a mechanism that enables taxpayers to rectify inadvertent errors to prevent genuine grievances and unnecessary litigation. Issue 3: Lack of response to Petitioner's representations The Court expressed concern over the lack of response from the Respondents to the Petitioner's representations, emphasizing the need for a robust Grievance Redressal Mechanism. The Respondents' apprehension regarding an influx of similar cases was deemed addressable through an effective mechanism to resolve genuine grievances promptly. Issue 4: Applicability of previous court decisions The Court referenced previous judgments where directions were issued to allow rectification of errors in similar circumstances, emphasizing the need for consistent relief to taxpayers facing genuine difficulties due to system limitations. The Court found no distinguishing feature that would deny the Petitioner relief similar to that granted in previous cases. Issue 5: Establishment of a Grievance Redressal Mechanism Despite the existence of an Information Technology Grievances Redressal Committee (ITGRC), the Court noted the failure to address the Petitioner's complaint, indicating a lack of effective utilization of the mechanism. The Court directed the Respondents to facilitate the rectification of the TRAN-1 Form by opening the online portal or accepting a manually corrected form, emphasizing the importance of addressing taxpayers' grievances efficiently. In conclusion, the Court directed the Respondents to enable the Petitioner to rectify the error in the GST TRAN-1 Form, waive penalties for late filing, and establish a more effective Grievance Redressal Mechanism to prevent similar issues in the future.
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