2020 (8) TMI 210 - HC - GST

Filing of TRANS-I Forms - transitional credit - transition to GST regime - HELD THAT - The writ petition is disposed of in terms of the aforesaid judgment, directing the competent authority to take steps to immediately permit the petitioner to revise their TRANS-I Forms either electrically or manually without much delay, preferably within a period of two months from the date of receipt of a copy of this judgment or within such time limit as they deemed fit appropriate, as manual filing is insisted only in such circumstances where electronic filing is not possible. Petition disposed off.

Summary

Issues involved:
Grant of Cenvat credit in the erstwhile regime on migration to the Goods and Service Tax (GST) system.

Analysis:
The judgment refers to previous cases where the controversy regarding the grant of Cenvat credit in the transition to GST was settled by the court. The petitioner's counsel highlights that every assessee was given time to claim the transition but faced issues due to problems in web portals. The court disposes of the writ petition in line with previous judgments, directing the competent authority to allow the petitioner to revise their TRANS-I Forms electronically or manually within a stipulated period, not denying claims solely based on filing dates. The respondents are granted liberty to verify claims' genuineness. Manual filing is permitted only when electronic filing is not feasible, emphasizing the importance of facilitating the transition process for the petitioner without unnecessary delays. The judgment concludes by disposing of the writ petition with the mentioned observations.