2018 (5) TMI 457 - HC - GST

Reopening of portal to revise the filed FORM TRAN- 1 - Circular No.39/13/2018- GST dated 03.04.2018 - Held that - instead of dwelling upon the grievance raised in present petition, the petitioner is set at liberty to avail the remedy as is provided vide circular dated 03.04.2018 - petition disposed off.

Summary

Issues:
Petitioner seeks to reopen portal for revising FORM TRAN-1, acceptance of manually submitted form, avoidance of penal action, award of suitable costs, and any other suitable relief.

Reopening Portal for Revision of FORM TRAN-1:
The petitioner sought the High Court's direction to reopen the portal immediately to revise the filed FORM TRAN-1. The petitioner requested that the Electronic Credit Ledger be updated with the revised input credit. However, the respondents highlighted a circular issued by the Government that created a special cell to address such grievances. The petitioner did not contest the existence of the circular, leading the Court to grant the petitioner the liberty to utilize the remedy provided in the circular dated 03.04.2018. Consequently, the petition was disposed of based on this development.

Acceptance of Manually Submitted Form and Avoidance of Penal Action:
In the event of the portal not being reopened, the petitioner requested that the manually submitted revised Form TRAN-1 be accepted by the respondents for further processing. The petitioner emphasized the importance of due verification of the credits claimed in the revision. Additionally, the petitioner urged the respondents not to take any penal action. The judgment did not explicitly address this issue, as the resolution was primarily based on the circular's availability for addressing such grievances.

Award of Suitable Costs and Other Relief:
Apart from the primary reliefs sought, the petitioner also asked for suitable costs to be awarded and compensation in monetary terms. The petitioner requested any other relief deemed fit by the Hon'ble Court in the circumstances of the case. However, the judgment did not provide specific details on the award of costs or additional relief, as the disposal was based on the petitioner's ability to utilize the remedy outlined in the circular issued by the Government.

In conclusion, the judgment primarily focused on the availability of a circular addressing the petitioner's grievance, allowing the petitioner to seek remedy through the mechanism provided in the circular dated 03.04.2018. The Court disposed of the petition based on this development, without delving into the specifics of each relief sought by the petitioner in detail.