2019 (12) TMI 157 - HC - GST

Revision of TRAN-1 form - typographical mistake in the amount claimed as credit - HELD THAT - The interest of justice will be served if the Petitioner is granted liberty to make representation to the CBIC and the CBIC is directed to consider such representation for verification and bonafide of the claim made by the Petitioner, no doubt in accordance with law and on its own merits. In case the Petitioner is not satisfied with the response of the CBIC, liberty is reserved to the Petitioner to take out appropriate proceedings in the matter, inter alia on the grounds which have now been urged in this petition as well. This is because we have not examined the rival contentions on merits and we leave this exercise to the CBIC whilst disposing of the Petitioner's representation. Petition disposed off.

Summary

Issues:
1. Incorrect claim of credit amount in TRAN-1 form due to typographical error.
2. Petitioner seeking relief similar to a previous case.
3. Request for representation to Central Board of Indirect Taxes and Customs (CBIC) for verification.
4. Consideration of adjournment request by Respondent's counsel.
5. Granting liberty to Petitioner for representation and directing CBIC to consider it within a specified timeline.
6. Reserving liberty for Petitioner to take further legal action if unsatisfied with CBIC's response.

Analysis:
1. The petitioner submitted a TRAN-1 form on the online GST portal with an incorrect credit amount due to a typographical error, leading to a shortfall in the claimed credit amount. The petitioner claimed it was an unintended mistake.
2. The petitioner's counsel referred to a previous case where relief was granted in similar circumstances, suggesting a representation to CBIC for verification of the claim.
3. The petitioner's counsel requested the court to allow the petitioner to make a representation to CBIC, similar to the previous case, for consideration of the claim's bonafide nature.
4. The Respondent's counsel sought an adjournment to consult CBIC on the matter, but the court noted that considerable time had passed since the previous order and deemed it unnecessary to delay the proceedings further.
5. The court granted the petitioner liberty to make a representation to CBIC within 15 days, directing CBIC to consider it promptly and dispose of it within two months from receipt.
6. The court clarified that if the petitioner remains unsatisfied with CBIC's response, they reserve the right to pursue further legal action based on the grounds raised in the petition, as the court did not assess the merits of the case.

This judgment resolves the issue of the incorrect claim in the TRAN-1 form by providing a pathway for the petitioner to seek verification from CBIC and take further legal action if necessary, ensuring due process and justice in the matter.