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2019 (8) TMI 578 - HC - GSTDenial of credit claimed in the TRAN-2 forms - denial only on the ground that the requisite details were not filed in the TRAN-1 - HELD THAT - The Court directs the Respondents to either reopen the portal of the Petitioner to enable it to re-file the TRAN-1 form electronically on or before 31st August, 2019. If that is not possible then the Petitioner should be permitted to file by TRAN-1 form manually by the same date. Thereafter the Petitioner will be permitted to file the TRAN-2 form electronically and its claim be thereafter processed in accordance with law. Petition disposed off.
Issues:
1. Rejection of tax credit claimed in TRAN-2 forms due to details not filed in TRAN-1 form. Analysis: The High Court of Delhi, in the case at hand, addressed the issue of the Respondent rejecting the credit claimed in the TRAN-2 forms filed by the Petitioner solely on the basis that the required details were not submitted in the TRAN-1 form. The Petitioner contended that filing details in the TRAN-1 form was not necessary for claiming tax credit. However, the Petitioner expressed willingness to re-file the TRAN-1 form with the necessary details if permitted by the Court, to ensure compliance with the Respondents' requirements. The Court, considering the submissions made, directed the Respondents to allow the Petitioner to either electronically re-file the TRAN-1 form by a specified date or manually file it if electronic submission was not feasible. Furthermore, the Court instructed that once the TRAN-1 form was re-submitted, the Petitioner should be permitted to file the TRAN-2 form electronically, following which the claim should be processed in accordance with the law. This comprehensive direction aimed to address the procedural issue raised by the Respondent's rejection of the tax credit claimed by the Petitioner, ensuring compliance while facilitating the processing of the claim within the legal framework. In conclusion, the High Court disposed of the petition after issuing the necessary directions to resolve the matter concerning the rejection of tax credit claimed by the Petitioner in the TRAN-2 forms due to the alleged deficiencies in the TRAN-1 form. The judgment exemplified the Court's role in ensuring procedural fairness and adherence to legal requirements in matters related to tax credit claims, ultimately providing clarity and guidance to both the Petitioner and the Respondents on the appropriate course of action to rectify the issue at hand.
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