2022 (1) TMI 545 - HC - GST

Seeking Writ of Mandamus to respondent Nos.2 and 3 either to open the online portal to enable the petitioner to again file the rectified TRAN-I form electronically which was originally filed physically - HELD THAT - The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days from today; pursuant to the petitioner filing the said form, respondents would consider and pass appropriate orders in accordance with law. The petition is allowed.

Summary

Issues:
Petition seeking Writ of Mandamus to open online portal for rectified TRAN-I form filing and credit transition under GST regime.

Analysis:
The petitioner filed a petition seeking a Writ of Mandamus to direct respondent Nos. 2 and 3 to either open the online portal for filing the rectified TRAN-I form electronically or permit manual transition of credit under the GST regime. The counsel for the petitioner contended that the relief sought in the petition was covered by a previous decision of the Court in the case of Union of India vs. Asaid Paints Limited and Ors., where the Court allowed assessees to file/revise TRAN-1 electronically or manually by a specified deadline. The counsel argued that the present petition should also be disposed of in line with this decision by issuing appropriate directions to the respondents.

The respondents did not dispute that the issue in the current petition was covered by the previous decision. The counsel for the respondents agreed that the petitioner should be allowed to file the rectified TRAN-I form electronically or manually within a period of 30 days from the current date. Considering the facts, circumstances, and the precedent set by the Division Bench in the Union of India vs. Asaid Paints Limited and Ors. case, the Court opined that the present petition should also be resolved in accordance with the said decision.

In the final order, the Court allowed the petition in line with the decision in the Union of India vs. Asaid Paints Limited and Ors. case. The petitioner was granted permission to file the rectified TRAN-I form electronically or manually within 30 days from the current date. Upon submission of the form, the respondents were directed to review and make appropriate decisions as per the law. This judgment ensures compliance with the previous decision and provides relief to the petitioner in rectifying the TRAN-I form and transitioning credit under the GST regime within the specified timeframe.