2025 (4) TMI 1230 - HC - GST

Transition of Input Tax Credit - filing of TRAN-1 declaration in the web portal maintained by the appellants department - time limitation - HELD THAT - The Hon ble Supreme Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER where it was held that Considering the judgments of the High Courts on the then prevailing peculiar circumstances any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). Pursuant to the said order of the Hon ble Supreme Court the department also issued Circular No.180/12/2022-GST dated 09.09.2022. Web portal was once again opened to enable the assessee to file TRAN-1 declaration form. The writ petitioner herein also availed the said facility and filed TRAN-1 form. All the issues raised in the writ petition have since been resolved. Therefore nothing survives for further adjudication. Appeal dismissed.

Summary

The Madras High Court, in a writ appeal concerning the filing of TRAN-1 declarations under Section 140 of the CGST Act 2017, addressed delays caused by technical glitches in the GST portal during the prescribed 90-day filing period from 01.07.2017. The learned single Judge had allowed the writ petition, prompting departmental appeal.The Supreme Court's ruling in Union of India & Another v. FILCO Trade Centre Pvt. Ltd. & Another, 2022 (7) TMI 1232, mandated reopening the GST portal from 01.09.2022 to 31.10.2022 for filing or revising TRAN-1/TRAN-2 forms, regardless of prior writ petitions or ITGRC decisions, with directions to ensure no technical glitches and to allow 90 days for verification and order issuance. The Court emphasized that "allowed Transitional credit is to be reflected in the Electronic Credit Ledger," and authorized the GST Council to issue guidelines for claim scrutiny.Following this, the department issued Circular No.180/12/2022-GST dated 09.09.2022, reopening the portal. The petitioner filed the TRAN-1 form during this period, resolving all issues raised. The High Court dismissed the appeal as infructuous, with no costs, concluding that no further adjudication was necessary.