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2019 (9) TMI 1044 - HC - GSTFiling of TRAN-I Form - migration to GST regime - transitional credit - HELD THAT - We direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 20.09.2019. The petitioner s revised claim be processed in accordance with law once the corrected TRAN I Form is filed - Petition disposed off.
Issues Involved:
Petitioner's request for amendment of GST TRAN-I Form due to inadvertent error. Analysis: The petitioner filed a petition seeking directions to rectify an error in the GST TRAN-I Form. The petitioner claimed that despite filing the form before the cut-off date, an inadvertent mistake led to a lower claim for Input Tax Credit (ITC). The petitioner requested an opportunity to correct the error, but the request was not addressed. The court referred to a similar case, M/s Blue Bird Pure Pvt. Ltd., where the court allowed rectification of the form. The court emphasized that the credit standing in favor of an assessee is a property right protected under Article 300 (A) of the Constitution of India. The court directed the respondent to enable the petitioner to rectify the form electronically or manually by a specified date. The court's decision in M/s Blue Bird Pure Pvt. Ltd. set a precedent for allowing rectification of errors in the GST TRAN-I Form. The court highlighted the importance of protecting the property rights of the assessee in the form of credit standing. The court directed the respondent to facilitate the rectification process for the petitioner, either electronically or manually, within a specified timeframe. The court emphasized that the corrected claim should be processed in accordance with the law once the rectified form is filed. In conclusion, the court granted the petitioner's request for rectification of the GST TRAN-I Form due to an inadvertent error. The court emphasized the importance of protecting the property rights of the assessee in the form of credit standing. The court directed the respondent to enable the petitioner to rectify the form either electronically or manually by a specified date. Once the corrected form is filed, the petitioner's revised claim is to be processed in accordance with the law. The petition was disposed of based on the aforementioned terms.
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