2020 (8) TMI 280 - HC - GST

Unable to file TRAN-1 Declaration within the stipulated time due to technical error - Section 140(3) of the CGST Act, 2017 read with Rule 117(4) of the GST Rules, 2017 - HELD THAT - The statement dated 10.1.2020 is recorded and taken on record, so that the petitioner may take the benefit of the submissions now made in the abovesaid statement dated 10.01.2020 rendered by the respondents 2 to 5, 7 and 8 and on doing so, it is for the competent authority and respondents 2 to 5, 7 and 8 to do the necessary as referred to in the statement. Petition disposed off.

Summary

Issues:
1. Transfer of balance of input tax credit from CENVAT ledger to Electronic Credit Ledger.
2. Compliance with judgment dated 15.02.2019 regarding Exhibit P8 letter.
3. Filing of GST TRAN-1 Declaration within stipulated time due to technical error in GST Portal.

Transfer of Input Tax Credit:
The petitioner sought a writ of mandamus to transfer the balance of input tax credit from the CENVAT ledger to the Electronic Credit Ledger as of 30.06.2017. The respondents, including the Central Government Counsel and the Government Pleader, acknowledged the petitioner's partnership status and migration to the GST system. The petitioner had previously filed a writ petition seeking permission to file a GST TRAN-1 Declaration for claiming Input Tax Credit, citing technical errors in the GST Portal. The High Court's judgment dated 15.02.2019 directed the petitioner to apply to the Nodal Officer for consideration if unable to upload Form GST TRAN-1 due to reasons beyond their control. The petitioner's subsequent application was forwarded to the IT Grievance Redressal Committee of the GST Council. The ITGRC categorized the petitioner's case under "Cases where the taxpayer received the error 'Processed with error'" and approved another opportunity for filing TRAN 1.

Compliance with Judgment:
The respondents, in a statement dated 10.01.2020, confirmed the actions taken regarding the petitioner's case. The learned counsel for the petitioner requested the Court to record the statement and direct the respondents to act accordingly. The Court ordered the statement to be recorded, enabling the petitioner to benefit from the submissions made by the respondents. The competent authority and the concerned respondents were directed to take necessary actions as per the recorded statement. Consequently, the Court disposed of the writ petition with these observations and directions.

Filing of GST TRAN-1 Declaration:
The petitioner's case highlighted the challenges faced in filing the GST TRAN-1 Declaration within the stipulated time due to technical errors on the GST Portal. The Court's previous judgment provided a mechanism for addressing such issues through the Nodal Officer and the ITGRC. The subsequent actions taken by the respondents, as detailed in the statement dated 10.01.2020, aimed to rectify the situation and provide the petitioner with an opportunity to claim the input tax credit rightfully. The Court's intervention ensured that the petitioner's grievances were addressed in a fair and just manner, emphasizing compliance with the legal provisions and judgments related to GST filings and credit transfers.