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2021 (10) TMI 1124 - HC - GSTSeeking 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functional system, the State could not have deprived the petitioners of transition credit of CENVAT and ITC (under the repealed laws) - thus, there is no hesitation in observing that a reasonable opportunity ought to have been granted to all registered persons /taxpayers to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.
Issues:
Seeking direction to upload Form GST TRAN-1 within extended timeline. Analysis: The High Court heard the petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The court noted that a similar issue was addressed in a previous judgment dated 15.09.2021 in Writ Tax No. 477 of 2021. In that judgment, specific directions were provided for petitioners to file physical Form GST TRAN-1/TRAN-2 before their jurisdictional authority within four weeks. The jurisdictional authority was required to make a written report on compliances under Section 140 of the CGST Act and Rule 117 of the CGST Rules. If no objection was raised, the authority would allow electronic submission or revision of the form within two weeks. In case of objections, petitioners were granted a limited opportunity to correct or revise the form within three weeks. Once the exercise was completed, the jurisdictional authority was to forward the report and physical forms to the GST Network within a week. The GST Network would then upload the forms or allow the petitioner to do so within a reasonable time. The present writ petition was allowed based on the same terms as the previous judgment. The court directed the petitioner to ensure compliance within one week from the date of the judgment. The decision was in line with the previous judgment in Writ Tax No. 477 of 2021, where similar directions were issued regarding the filing and processing of Form GST TRAN-1/TRAN-2. The judgment emphasized the importance of adhering to the specified timelines and procedures outlined in the CGST Act and Rules. The court's decision aimed to provide clarity and guidance to petitioners seeking to upload the required forms within the prescribed framework. By allowing the present writ petition on the same terms as the earlier judgment, the court maintained consistency and uniformity in addressing such matters related to GST compliance and electronic filing processes. In conclusion, the High Court's judgment in the present petition reiterated the directions provided in a previous case regarding the uploading of Form GST TRAN-1 within the specified timelines. The court's decision highlighted the procedural requirements and steps to be followed by petitioners and jurisdictional authorities in ensuring compliance with the CGST Act and Rules. By granting the writ petition on the same terms as the earlier judgment, the court aimed to facilitate the smooth processing and uploading of the required forms while upholding the principles of fairness and adherence to legal provisions governing GST filings.
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