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2022 (8) TMI 1280 - HC - GSTSeeking permission to allow filing of revision/rectification of the statutory form TRAN-1 either electronically or manually - opening of common portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months - section 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The Apex Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. 2022 (7) TMI 1232 - SC ORDER has issued certain directions to the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, therefore, this petition is liable to be disposed of with liberty to the petitioner to avail said benefit. Petition disposed off.
Issues:
Challenge to order under section 73 of the CGST Act, 2017 and seeking permission for revision/rectification of form TRAN-1. Analysis: The petitioner filed a petition challenging the order passed by respondent No.5 under section 73 of the Central Goods and Services Tax Act, 2017, and sought permission to revise/rectify the statutory form TRAN-1 either electronically or manually. The counsel for the petitioner did not object to the proposition presented by the counsel for the CGST, which referred to a similar issue addressed by the Apex Court. The Apex Court had issued directions to the Goods and Service Tax Network (GSTN) to open a common portal for filing relevant forms for availing transitional credit through TRAN-1 & TRAN-2 for two months from 01.09.2022 to 31.10.2022. Therefore, the petition was disposed of with liberty granted to the petitioner to avail the said benefit during the specified period. The Apex Court's directions included various key points. Firstly, GSTN was directed to open a common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for the specified two months. Secondly, any aggrieved registered assessee was allowed to file or revise the relevant form, regardless of whether they had filed a writ petition before the High Court or if their case had been decided by the Information Technology Grievance Redressal Committee (ITGRC). GSTN was required to ensure no technical glitches during the specified period. Additionally, concerned officers were given 90 days to verify the transitional credit claims and pass appropriate orders after granting a reasonable opportunity to the parties. The allowed Transitional credit was to be reflected in the Electronic Credit Ledger, and the GST Council could issue guidelines for scrutinizing claims if necessary. The petition was disposed of in accordance with the Apex Court's order, allowing the petitioner to avail the benefit during the specified period. However, if the petitioner failed to do so, the respondents were permitted to take action in accordance with the law. The petitioner retained the liberty to appeal in the future if necessary. The petition was ultimately disposed of based on the directions given by the Apex Court, providing a clear framework for the petitioner to rectify the form and avail the transitional credit within the specified time frame. In summary, the judgment addressed the challenge to the order under the CGST Act, 2017, and the permission sought for revision/rectification of form TRAN-1. The decision was made in line with the directions issued by the Apex Court, allowing the petitioner to benefit from the transitional credit within a specified period, with provisions for verification and reflection in the Electronic Credit Ledger. The judgment provided a structured approach for addressing the petitioner's concerns and ensuring compliance with the legal framework.
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