2021 (10) TMI 1123 - HC - GST

Seeking a direction to upload the Form GST TRAN-1 within extended timeline - HELD THAT - Identical issue decided in the case of M/S RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED VERSUS PRINCIPAL COMMISSIONER AND 2 OTHERS AND M/S MODERN PLYWOOD CENTRE, M/S ALLIED AGENCIES VERSUS UNION OF INDIA AND 5 OTHERS 2021 (9) TMI 1042 - ALLAHABAD HIGH COURT where it was held that if the respondents had offered a functional system, the State could not have deprived the petitioners of transition credit of CENVAT and ITC (under the repealed laws) - thus, there is no hesitation in observing that a reasonable opportunity ought to have been granted to all registered persons /taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2. Petition is allowed.

Summary

Issues:
Seeking direction to upload Form GST TRAN-1 within extended timeline.

Analysis:
The High Court, in a recent judgment, addressed a petition requesting a direction to upload Form GST TRAN-1 within an extended timeline. The court noted a similar matter dealt with in a previous case, where specific directions were issued. In that case, petitioners were instructed to file physical Form GST TRAN-1/TRAN-2 before their jurisdictional authority within four weeks. The jurisdictional authority was then required to report on compliance with relevant provisions within two weeks. If no objection was raised, the authority would allow electronic submission or revision within two weeks. In case of objections, petitioners were granted a limited opportunity to correct or revise within three weeks. Once completed, the authority had to forward the report and physical forms to the GST Network within one week. The Network would then upload the forms within two weeks or provide the petitioner with an opportunity to do so within a reasonable timeframe.

In the present petition, the court allowed the request based on the terms outlined in the previous judgment. The petitioner was directed to ensure compliance within one week from the date of the current judgment. This decision aligns with the principles established in the earlier case, ensuring a systematic approach to addressing similar issues related to the upload of Form GST TRAN-1 within specified timelines. The court's decision provides clarity and guidance for petitioners seeking such directions, emphasizing the importance of adherence to the prescribed procedures and timelines set forth in the relevant statutes and rules governing GST compliance.