2021 (4) TMI 134 - HC - GST

Revision of declaration in FORM GST TRAN-1 on 18.09.2017 - HELD THAT - The writ petition is allowed directing the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. However, the Department is reserved liberty to examine the validity and genuineness on merits of the claim of the petitioner, in accordance with law. Petition disposed off.

Summary

Issues:
1. Revision of FORM GST TRAN-1 due to technical difficulty.
2. Interpretation of court order dated 19.11.2019 in a related case.
3. Dismissal of writ appeals related to the court order.
4. Direction to permit filing/revision of TRAN-1 by a specified date.

Analysis:
1. The petitioner filed a declaration in FORM GST TRAN-1 on 18.09.2017 but sought to revise it due to an error caused by technical difficulty. The petitioner requested permission for the revision, emphasizing the impossibility of rectifying the error without intervention.

2. The petitioner referenced an order dated 19.11.2019 in a related case (Asiad Paints Limited v. Union of India) and argued that the present petition should be allowed on similar terms as per the said order. This reference was crucial in establishing the basis for the petitioner's claim for revision.

3. The court noted that the order dated 19.11.2019 was considered in Writ Appeal No.18/2020 and connected writ appeals, which were subsequently dismissed by a judgment dated 23.02.2021. The dismissal of the writ appeals affirmed the original order of the learned Single Judge from 19.11.2019, indicating a consistent legal stance on the matter.

4. Ultimately, the writ petition was allowed, directing the respondents to permit the petitioner to file or revise TRAN-1 either electronically or manually before 31.03.2021. However, the Department was granted the liberty to scrutinize the validity and genuineness of the petitioner's claim in accordance with the law, ensuring a balanced approach to addressing the petitioner's request while safeguarding the Department's interests.

In conclusion, the judgment provided a favorable outcome for the petitioner by allowing the revision of FORM GST TRAN-1 within a specified timeframe, subject to further examination by the Department. The court's decision was influenced by the interpretation of previous orders and the need to address technical difficulties faced by the petitioner in filing the declaration.