2019 (1) TMI 1079 - HC - GST

Acceptance of manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 - error in electronic filing due to technical reasons - Held that - The fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of receipt of a copy of this judgment. If the petitioner submits FORM GST TRAN-I and FORM GST TRAN-2 within the time as mentioned, the fourth respondent shall accept and transmit it into the electronic credit ledger of the petitioner within a further period of one week - petition disposed off.

Summary

Issues:
Seeking direction for manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 due to technical errors.

Analysis:
The petitioner approached the Kerala High Court seeking a direction for the respondents to accept the manual filing of revised FORM GST TRAN-I and FORM GST TRAN-2 due to technical errors. The respondents acknowledged the technical reasons for the error and had no objection to allowing the petitioner's request. The petitioner expressed willingness to submit the forms manually to the fourth respondent and requested the court to direct the transmission of the forms into the electronic credit ledger. Consequently, the court directed the fourth respondent to accept FORM GST TRAN-I and FORM GST TRAN-2 manually from the petitioner. The petitioner was instructed to submit the forms within one week from the date of the judgment. Upon timely submission by the petitioner, the fourth respondent was mandated to accept and transmit the forms into the electronic credit ledger within a further period of one week. As a result, the writ petition was disposed of in the aforementioned manner.