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2022 (4) TMI 1402 - HC - GSTSeeking permission to submit its revised form GST TRAN- 1 return electronically on the common portal - permission to upload the revised form GST-TRAN-1 - Rule 120-A of the Central Goods and Service Tax Rules 2017 - HELD THAT - It is the case of the petitioner that due to technical difficulties faced on 27.12.2017, the petitioner was unable to login on the portal and file the application form as required to avail the transitional credit. The petitioner has addressed various letters to the Deputy Commissioner of GST placing its technical difficulties on record and to permit the petitioner to file transitional credit by opening the portal. The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 and to file Form TRAN-2 without prejudice to the rights and contentions of both the parties. The respondents shall consider the issue whether the Form TRAN-1 and other forms that would be filed/corrected by the petitioner can be entertained in accordance with the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and Rule 117 (1) of the Central Goods and Services Tax Rules, 2017 or not. Petition disposed off.
Issues:
1. Petitioner seeks to delete respondent No. 6 from the cause title. 2. Petitioner prays for writ of mandamus to submit revised form GST TRAN-1 return. 3. Technical difficulties faced by petitioner in filing application for transitional credit. 4. Court's observation in a previous judgment regarding similar issues. 5. Court's decision to allow petitioner to correct Form TRAN-1 and file Form TRAN-2. 6. Directions for the jurisdictional Assessing Authority to consider all issues raised by the petitioner. Analysis: 1. The petitioner sought permission to delete respondent No. 6 from the cause title, which was granted by the court, allowing the amendment to be carried out immediately without the need for reverification. 2. Under Article 226 of the Constitution of India, the petitioner requested a writ of mandamus to direct the respondents to permit the submission of the revised form GST TRAN-1 return electronically on the common portal, citing Rule 120-A of the Central Goods and Service Tax Rules 2017. The petitioner also sought other reliefs in this regard. 3. The petitioner faced technical difficulties on a specific date, preventing the filing of the required application form to avail transitional credit. Various letters were sent to the Deputy Commissioner of GST explaining the technical issues and requesting permission to file the transitional credit by accessing the portal. 4. Referring to a previous judgment delivered on 13.04.2022 in a related case, the court noted similar circumstances and directions issued in that case, indicating the relevance of past decisions in the current matter. 5. The court decided in favor of the petitioner, allowing the correction of Form TRAN-1 and the filing of Form TRAN-2 without prejudice to either party's rights. The respondents were instructed to consider whether the forms filed or corrected by the petitioner could be entertained in accordance with the relevant provisions of the Central Goods and Services Tax Act and Rules. 6. The jurisdictional Assessing Authority was directed to address all issues raised by the petitioner, including those on merits, simultaneously. The authority was also instructed to consider the impact of specific judgments cited by both parties and make a decision within four weeks. The order was to be communicated promptly, with specific timelines for granting reliefs or allowing further legal proceedings based on the authority's decision.
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