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2021 (11) TMI 385 - HC - GSTIssuance of directions to the respondents to allow one time filing of revised Form GST TRAN 1 and GST TRAN 2 by either reopening the GSTN Portal or accepting the revised physical Form GST TRAN 1 GST TRAN 2 - HELD THAT - The respondent No.5 is directed to decide the representation dated 20.3.2020 (Annexure P-9) of the petitioner by passing a speaking order within a period of three months from the date of receipt of a certified copy of this order. This petition stand disposed of.
Issues:
Petition for directions to allow one-time filing of revised Form GST TRAN 1 and GST TRAN 2 to claim legitimate transitional credit. Analysis: The petitioner filed a petition seeking directions to the respondents to permit the one-time filing of revised Form GST TRAN 1 and GST TRAN 2 to claim legitimate transitional credit under Section 140 of the CGST Act and SGST Act. The petitioner highlighted that despite successfully logging in, the full reflection of Input Tax Credit (ITC) was not achieved. The counsel for the petitioner informed the court about a representation sent to the concerned Commissioner and requested a direction for respondent No.5 to decide the matter by passing a speaking order within a reasonable time. The court found this request to be fair and directed respondent No.5 to decide the representation within three months from the date of receipt of the order. The court acknowledged the petitioner's plea and directed respondent No.5 to decide the representation dated 20.3.2020 within a specified timeframe. By passing a speaking order on the representation, the court aimed to address the petitioner's concerns regarding the unreceived credit of a specific amount. The judgment emphasized the importance of allowing legitimate transitional credit claims and ensuring a timely resolution of such matters to uphold the provisions of the GST Acts. The disposal of the petition in the specified terms indicated the court's commitment to addressing the petitioner's grievances regarding transitional credit claims effectively and efficiently. In conclusion, the judgment focused on facilitating the proper claiming of transitional credit by directing the concerned authority to decide on the petitioner's representation within a stipulated timeframe. By ensuring a fair resolution through a speaking order, the court aimed to uphold the principles of justice and compliance with the provisions of the CGST Act and SGST Act. The disposal of the petition and related applications indicated the court's commitment to addressing issues related to transitional credit claims in a timely and effective manner.
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