2019 (6) TMI 56 - HC - GST

Processing of GST TRAN-I form - grievance of the petitioner is that he had applied manually before the respondents for processing of GST TRAN-I form but his application has been rejected due to which he is likely to suffer loss of the credit - HELD THAT - Without prejudice to the merits of the case respondents are directed to allow the petitioner to make fresh application and in case the petitioner moves any application within next 15 days from today his application shall be considered and processed by the respondents in accordance with law. Petition disposed off.

Summary

Issues:
- Rejection of GST TRAN-I form application
- Potential loss of credit due to rejection

Analysis:
The High Court of Allahabad, comprising Bharati Sapru and Vivek Varma JJ., heard the case involving a grievance raised by the petitioner, M/s Shunty Bunty Motors Pvt. Ltd., against the Union of India and five others. The petitioner had applied manually for the processing of GST TRAN-I form, which was subsequently rejected by the respondents. The petitioner expressed concerns about facing a potential loss of credit due to this rejection. After hearing arguments from both sides, the Court directed the respondents to allow the petitioner to submit a fresh application. The Court specified that if the petitioner submits a new application within the next 15 days, it should be considered and processed by the respondents in compliance with the law. The Court disposed of the writ Tax petition with this direction, emphasizing that this decision was made based on the facts and circumstances of the case, without prejudice to the merits of the case.