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2022 (8) TMI 755 - HC - GSTNon-filing of Form GST-TRAN-1 to avail of the transitional credit in terms of Section 140 of CGST and JGST Act, 2017 within the stipulated time - HELD THAT - Reasons for non-filing of Form GST TRAN-1 and TRAN-2 within the stipulated period may be slightly different in individual cases, but irrespective of the reasons, since any of the aggrieved registered assesses have been directed to file relevant form and revise the already filed form under the window period of 01.09.2022 till 31.10.2022 irrespective of the fact that whether he had approached the High Court or their cases were decided by ITGRC, the issue need not detain us. As in M/S SHRI ENTERPRISES, A PROPRIETARY CONCERN, DHANBAD 2022 (7) TMI 1232 - SC ORDER , it was held that, any aggrieved registered assesse shall file relevant Form TRAN-1 and TRAN-2 or revise the already filed Form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC) within this window period of 01.09.2022 till 31.10.2022. As such, case of the petitioners would also abide by the said direction. Writ petition disposed off.
Issues:
1. Non-filing of Form GST-TRAN-1 within stipulated time to avail transitional credit. 2. Applicability of Apex Court judgment in Special Leave to Appeal (Civil) No. 32709-32710 of 2018. 3. Individual cases seeking direction to file Form GST-TRAN-1 and TRAN-2. 4. Technical glitches leading to missed deadlines for filing Form GST-TRAN-1. 5. Petitioners seeking rectification of Form GST-TRAN-1 for transitional credit. 6. Directions issued by the Apex Court regarding filing of relevant forms. Analysis: 1. The writ petitions involved a common issue of non-filing of Form GST-TRAN-1 within the stipulated time to avail transitional credit under Section 140 of CGST and JGST Act, 2017. The petitioners sought directions to enable them to file the required forms despite missing the deadlines due to various reasons. 2. The judgment of the Apex Court in Special Leave to Appeal (Civil) No. 32709-32710 of 2018 clarified the process for filing Form GST-TRAN-1 and TRAN-2. The Court directed that any aggrieved registered Assessee could file or revise the forms between September 1, 2022, and October 31, 2022, regardless of previous High Court petitions or decisions by the ITGRC. 3. Individual cases presented different scenarios, such as technical glitches, misunderstanding of filing requirements, and rectification needs for Form GST-TRAN-1. The Court acknowledged these issues but emphasized that the Apex Court's directions provided a uniform solution for all affected parties. 4. Petitioners highlighted technical challenges, connectivity issues, and rejection of manually filed forms as reasons for missing the filing deadlines. Despite these challenges, the Court recognized the need for a consistent approach in allowing all eligible Assessees to benefit from the transitional credit provisions. 5. Some petitioners sought rectification of Form GST-TRAN-1 due to errors in filing or lack of knowledge about the correct process. The Court considered these cases and aligned their decisions with the Apex Court's directive to facilitate the filing and revision of relevant forms within the specified window. 6. The Apex Court's directions mandated the GSTN to open the common portal for filing necessary forms, ensure no technical glitches, and provide a 90-day verification period for transitional credit claims. The Court disposed of the writ petitions, enabling the petitioners to avail themselves of the relief granted by the Apex Court in the referenced judgment.
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