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2019 (9) TMI 512 - HC - GSTCorrection of bona fide error in TRAN-1 - Input Tax Credit - HELD THAT - It is for the petitioner to approach the appropriate authority viz., Nodal Officer (North), Mahatma Gandhi Road, Nungambakkam, Chennai, and make a representation for redressal of their grievance. Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order.
Issues:
1. Correction of error in TRAN-1 form for availing Tax Input Credit Analysis: The petitioner, a registered dealer, sought a mandamus to correct a bona fide error in the TRAN-1 form to claim Tax Input Credit amounting to ?8,27,000. The error occurred when reporting opening stock details under column 7(d) instead of 7(b) of the form. This mistake led to financial losses of ?6,76,321 under CGST and ?1,50,999 under IGST. Despite submitting representations to the concerned authorities, the request for rectification was not considered, prompting the filing of the writ petition. The petitioner's case highlighted the inadvertent error made during the GST transition period in reporting stock details in the TRAN-1 form. The petitioner emphasized the financial impact of this error and the subsequent representations made to rectify the mistake. The petitioner's legal counsel reiterated these contentions during the proceedings. In response, the standing counsel for the respondents informed the court about the appointment of a Nodal Officer to address such grievances. The counsel specified the Nodal Officer (North) at Mahatma Gandhi Road, Nungambakkam, Chennai, as the appropriate authority for the petitioner to approach for resolution. The court considered this information and directed the petitioner to seek redressal from the designated Nodal Officer. Ultimately, the High Court disposed of the writ petition by granting the petitioner the liberty to approach the Nodal Officer (North) within two weeks to make a representation for rectifying the error in the TRAN-1 form. The Nodal Officer was instructed to review the representation and issue appropriate orders within three weeks, adhering to the legal provisions. The judgment did not impose any costs on either party.
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