2020 (12) TMI 450 - HC - GST

Principles of Natural Justice - grant of one opportunity to the petitioner to rectify the inadvertent human error having taken place in filling up the declaration from TRAN-1 filed under section 140 of the Central Goods And service Tax Act, 2017 - HELD THAT - The petition is disposed of reserving liberty to the petitioner to file a representation before the authorities concerned within a period of four weeks from today, whereafter the same shall be considered and decided by the authorities concerned, as per law, expeditiously and preferably within a period of four weeks thereafter. Petition disposed off.

Summary

Issues:
1. Relief sought by the petitioner for rectifying errors in filing declaration forms under the Central Goods and Service Tax Act, 2017.
2. Granting of transitional credit benefits to the petitioner under section 140 of the Act.
3. Reserving liberty for the petitioner to file representation and approach appropriate forums for remedies.
4. Conducting proceedings through digital mode during the Covid-19 pandemic.

Analysis:

1. The petitioner sought relief for rectifying an inadvertent human error in filing the declaration form TRAN-1 under section 140 of the Central Goods and Service Tax Act, 2017. The petitioner requested the issuance of a writ or direction to grant an opportunity to rectify the error and enable uploading of the declaration in form TRAN-2 as per rule 117 of the CGST Rules, 2017. The Honorable Chief Justice allowed the prayer made by the petitioner, disposing of the petition and reserving liberty for the petitioner to file a representation before the authorities concerned within four weeks for consideration and decision as per law.

2. The petitioner also sought a declaration that the transitional credit available under section 140 of the Act is beneficial and should not be withdrawn due to technicalities or inadvertent errors. The court did not express any opinion on the merits of the case, leaving all issues open. The petitioner was granted liberty to approach the court if needed in the future on the same or subsequent cause of action. The court emphasized that principles of natural justice should be followed, and due opportunity of hearing should be afforded to the parties when considering any representation.

3. The judgment reserved liberty for the petitioner to take recourse to alternative remedies available in accordance with the law. It also allowed the petitioner to approach appropriate forums if needed, with the assurance that such remedies would be dealt with in accordance with the law and with reasonable dispatch. The petitioner was given the option to approach the court if necessary, subsequent to the current judgment.

4. Lastly, the judgment addressed the conduct of proceedings during the Covid-19 pandemic, stating that proceedings would be conducted through digital mode unless mutually agreed upon by the parties to meet in person. The petition was disposed of in the terms mentioned, with any interlocutory applications also being disposed of accordingly.