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2020 (1) TMI 28 - HC - GSTPermission to insert/fill Part-7B of Table 7(a) of TRAN-1 also filing of TRAN- 2 - transitional credit - main grievance of the petitioner is that GST TRAN-2 Form could not be uploaded by the petitioner under the common portal since there was some defects in uploading the TRAN-1, more particularly, Part-7B of Table 7(a) of TRAN-1 was left blank - HELD THAT - This Court in M/S. ARVIND LIFESTYLE BRANDS LTD., VERSUS THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL 2019 (5) TMI 172 - KARNATAKA HIGH COURT , in the context of uploading of GST TRAN-2 Form on the very same reason of the defective TRAN-1, directed the petitioner to approach the Nodal Officer to avail the benefit of the Circular dated 03.04.2018 to upload the TRAN-2 in GST Portal. The petitioner is directed to approach the Nodal Officer-respondent No.4. Respondent No.4 shall consider the case of the petitioner - Petition disposed off.
Issues: Challenge to GST portal closure for credit availment, rejection of representation, direction for filing TRAN-2
1. Challenge to GST Portal Closure for Credit Availment: The petitioner, engaged in the business of agricultural pesticides and fertilizers, challenged the closure of the GST Common Portal preventing them from availing eligible credit in their electronic credit ledger. The petitioner sought permission to fill required forms to claim transition relief under the CGST Act. The court noted that the petitioner had uploaded GST TRAN-1 Form but failed to fill certain columns, resulting in the inability to upload TRAN-2. The main grievance was the inability to upload TRAN-2 due to defects in the TRAN-1 form, specifically Part-7B of Table 7(a) being left blank. 2. Rejection of Representation: The petitioner's representation dated 22.03.2019 to rectify the issue was rejected by the authorities, leading to subsequent challenges before different respondents. Despite multiple attempts to address the matter through representations and appeals, the petitioner faced rejection and was directed to approach the CGST Authority. This chain of rejections led to the filing of the writ petition before the High Court. 3. Direction for Filing TRAN-2: The High Court, referring to previous judgments, directed the petitioner to approach the Nodal Officer to rectify the defects in the GST forms. The court set aside the order preventing credit availment and instructed the Nodal Officer to consider the petitioner's case in line with previous directions. The Nodal Officer was mandated to allow the petitioner to file or revise the required forms electronically or manually. The court emphasized expeditious compliance within eight weeks and granted liberty to the respondents to verify the genuineness of the claims made by the petitioner in accordance with the law. In conclusion, the High Court disposed of the writ petition, providing relief to the petitioner by ordering the reopening of the GST Common Portal for credit availment and directing the Nodal Officer to facilitate the filing of necessary forms to claim transition relief under the CGST Act.
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